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The question arises whether declaring the intention to sell a property in a public deed affects the pro rata calculation. The DGT clarifies that if the property is used for leasing and is intended to be a means of exploitation for more than one year, it is considered an investment good, and its transfer does not count towards the pro rata.
Cuestión planteada Aclaración de la contestación vinculante de 4 de marzo de 2021, con número de consulta V0481-21, en relación a cómo afecta a la aplicación de los artículos 104 y 108 de la Ley del Impuesto sobre el Valor Añadido, la manifestación en documento público de la intención de transmitir el inmueble.
Los inmuebles destinados al arrendamiento son bienes de inversión si están destinados a ser utilizados como medio de explotación por más de un año. En este caso, el importe de su transmisión no debe incluirse en ninguno de los términos del porcentaje de prorrata según el art. 104.3.3º de la Ley del IVA. Si el inmueble no se transmite, no se incluye en la prorrata al no producirse la entrega del bien de inversión.
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