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A holding company has enquired whether it can deduct VAT on legal costs (accounting, auditing) that cannot be attributed to any specific activity. The DGT has ruled that the mere holding of shares without management does not constitute an economic activity and therefore does not grant a right to deduction; however, if the company carries out other taxable activities, it may deduct these expenses using a reasonable and consistent allocation method.
Cuestión planteada Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido correspondientes a los costes de las obligaciones legales en España (tales como llevanza de libros contables, elaboración, presentación y auditoría de cuentas anuales…) que no son atribuibles a ninguna de las actividades desarrolladas.
La mera tenencia de participaciones sin intervención en la gestión no constituye actividad económica y no da derecho a deducción. Si la sociedad realiza también actividades sujetas, los gastos destinados a ambas actividades (entes duales) se deducirán mediante un criterio de imputación razonable y homogéneo. Las cuotas destinadas exclusivamente a actividades no sujetas no serán deducibles en ninguna proporción.
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