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A civil society company has enquired whether sales and services provided to businesses in other Member States or third countries require the application of the pro rata rule. The DGT has ruled that such operations do not limit the right to deduction if they are exempt due to export or intra-Community supplies, or if they are not subject to tax due to place of supply rules.
Cuestión planteada Se cuestiona acerca de la deducibilidad de las cuotas soportadas por la consultante y destinadas a la realización de dichas ventas y prestaciones de servicios y si está obligado a utilizar la regla de prorrata.
Las operaciones exentas según los artículos 21 a 25 de la Ley del IVA, o las no sujetas por reglas de localización que habrían dado derecho a deducción de haberse realizado en el territorio nacional, no limitan el derecho a la deducción. La regla de prorrata solo se aplica cuando se realizan conjuntamente operaciones que originan el derecho a deducir con otras que no lo habilitan. Por tanto, las operaciones descritas no impiden la deducción de las cuotas soportadas.
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