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A non-resident operating rural properties seeks advice on passive investor investment in a building, the taxation of contributing such a building to a society, and the right to VAT deduction. The DGT determines that the consultant is a Spanish established entrepreneur and that the prorata rule must be applied for VAT deduction.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º f) de la Ley 37/1992. Derecho a la deducción de las cuotas soportadas del Impuesto sobre el Valor Añadido por la construcción de la nave, así como la tributación de la aportación no dineraria.
Se aplica la inversión del sujeto pasivo en las ejecuciones de obra de construcción de la nave si concurren los requisitos del artículo 84.Uno.2º f) de la Ley 37/1992. La aportación no dineraria de la nave a la sociedad mercantil constituye una entrega de bienes sujeta a IVA. El arrendamiento de la finca rústica está exento de IVA. Debido a que el consultante realiza operaciones con derecho a deducción y otras exentas, deberá aplicar la regla de prorrata para determinar el derecho a la deducción de las cuotas soportadas.
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