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A company inquired whether, after deducting VAT on the purchase of land intended for urbanisation, it should regularise the deduction over ten years upon final sale under exemption. The DGT ruled that if the initial intended use cannot be proven, the deduction is improper and must be rectified within the tax period of the purchase.
Cuestión planteada Si es conforme a la Ley el procedimiento de deducción de la totalidad de las cuotas soportadas en el ejercicio de la compra, y posteriormente regularización en los diez años siguientes al alterarse el destino previsible del bien adquirido.
La deducción de la cuota soportada debe basarse en el destino previsible del bien, el cual debe justificarse con elementos objetivos. Si el destino se altera, se debe proceder a la rectificación de las deducciones según el artículo 114 de la Ley del IVA. Si no existen pruebas objetivas de que el uso previsto fuera la urbanización, la deducción es improcedente y debe rectificarse en el periodo impositivo de la adquisición, no mediante el procedimiento de regularización de diez años.
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