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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 explains that it must first be determined whether these constitute an economic activity and, subsequently, whether they are ancillary or non-habitual transactions.
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 con objetivos comerciales y medios organizados. Si se consideran operaciones accesorias, no se computan en el porcentaje de prorrata. 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 no es el único factor).
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