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The taxpayer asks whether the pro rata rule must be applied to deduct VAT on a property intended for residential rental. The DGT rules that the rental of commercial premises and residential properties belong to the same differentiated sector of activity.
Cuestión planteada Aplicabilidad de la regla de prorrata a efectos de deducir las cuotas soportadas en la adquisición del inmueble.
El alquiler de viviendas y de locales forman un solo sector diferenciado de actividad al estar agrupados en el mismo grupo de la CNAE 2009. Si se aplica la prorrata general, el porcentaje de deducción se aplica al total de las cuotas soportadas, sea por vivienda o local. Si se aplica la prorrata especial, las cuotas soportadas por la adquisición de un inmueble destinado al alquiler de vivienda (operación exenta) no podrán deducirse.
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