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An energy company enquired whether its exempt financial income should be included in the calculation of the VAT deduction pro rata. The DGT ruled that inclusion depends on whether such operations are considered a regular economic activity or are merely ancillary.
Cuestión planteada Si los rendimientos financieros obtenidos se computan en la prorrata de deducción de la entidad.
Para que los rendimientos financieros se incluyan en la prorrata, deben constituir una actividad económica habitual con medios organizados. Si son operaciones accesorias, se excluyen del cálculo. La accesoriedad se determina mediante dos requisitos: uno cualitativo (relación con la actividad principal y uso limitado de bienes/servicios con IVA) y uno cuantitativo (que no sean más importantes que la actividad principal, aunque el volumen de ingresos por sí solo no determina la calificación).
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