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An association asks whether it can deduct VAT on invoices for subject passive investment in construction works carried out on its premises. The DGT responds that, as a business, the association is a subject passive of investment and may deduct such shares by prorata if it carries out activities both with and without deduction rights.
Cuestión planteada Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido devengadas en la operación.
La asociación actúa como empresario o profesional, por lo que se aplica la inversión del sujeto pasivo en las ejecuciones de obra de construcción o rehabilitación de las que sea destinataria. Las cuotas devengadas por estas operaciones pueden ser objeto de deducción por el sujeto pasivo. Si la entidad realiza conjuntamente operaciones con derecho a deducción y otras sin derecho, deberá aplicar la regla de prorrata para determinar el importe deducible.
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