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A company engaged in accommodation and agricultural activities has enquired whether the sale of a property acquired in 2002 should be included in the calculation of its general VAT pro rata. The Directorate-General for Taxes (DGT) has ruled that, as it is a real estate transaction that does not constitute its habitual business activity, it should not be included.
Cuestión planteada Si a efectos del cálculo de la prorrata general del Impuesto sobre el Valor Añadido debe computarse la citada entrega.
Para determinar el porcentaje de deducción de la prorrata general, no se computará el importe de las operaciones inmobiliarias que no constituyan actividad empresarial o profesional habitual del sujeto pasivo. Si la entrega de la vivienda es una operación inmobiliaria que no forma parte de la actividad habitual de la sociedad, su importe no debe incluirse en el cálculo. Asimismo, si la vivienda fuera un bien de inversión, el plazo de regularización ya habría finalizado por su fecha de adquisición.
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