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A driving instructor has enquired whether they can cease applying the general pro-rata method to fully deduct VAT on Category A and B licence courses, given that continuous professional training (CPC) is conducted off-site. The DGT has ruled that the instructor may opt for the special pro-rata method to deduct the entirety of the fees relating exclusively to Category A and B licences.
Cuestión planteada Si es posible dejar de aplicar la regla de la prorrata general dado que los cursos de formación y reciclaje ya no se imparten en las instalaciones propias del consultante pudiendo así deducir todas las cuotas relacionadas con la impartición de las clases para los permisos clase A y B.
El sujeto pasivo puede optar por la aplicación de la prorrata especial según el Reglamento del Impuesto. Esto permite deducir íntegramente las cuotas soportadas exclusivamente para la impartición de cursos de permisos de conducción A y B. No obstante, las cuotas afectas exclusivamente a la formación continua no podrán deducirse, y las cuotas afectas a ambas actividades seguirán sujeta a la regla de prorrata. El lugar donde se impartan las clases no influye en esta elección.
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