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A company asks whether VAT on the demolition and construction of premises owned by its partners is deductible. The DGT states that the lease of such premises is subject to 21% VAT and examines the rules on taxable base based on linkage and the right to deduction.
Cuestión planteada Deducibilidad del Impuesto sobre el Valor Añadido soportado por la sociedad consultante.
Las cuotas soportadas por la adquisición de bienes y servicios, como el derribo y construcción de naves, podrán deducirse si la sociedad es la destinataria de las operaciones y las utiliza en su actividad empresarial. Si la actividad genera derecho a deducción, podrá deducir las cuotas según el artículo 92 de la Ley del IVA. En caso de concurrir operaciones con y sin derecho a deducción, se aplicará la regla de prorrata. Asimismo, se advierte que la ejecución de obras podría estar sujeta a la inversión del sujeto pasivo si se cumplen los requisitos del artículo 84.Uno.2º.f).
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