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A property owner with residential and commercial premises under lease seeks clarification on the deductibility of VAT for renovation works and the applicable time limits. The DGT rules that the pro rata rule must be applied, as both types of rental activity constitute a single differentiated sector.
Cuestión planteada Se cuestiona por la deducibilidad de las facturas recibidas y relacionadas con los pisos, locales y las zonas comunes así como el plazo para su deducción.
El alquiler de viviendas y de locales constituye un único sector diferenciado de actividad al pertenecer al mismo grupo de la CNAE. Por tanto, se debe aplicar la regla de prorrata para determinar la deducción. Si se aplica la prorrata general, el porcentaje se aplica a todas las cuotas soportadas, incluidas las de zonas comunes. Si se aplica la prorrata especial, las cuotas de zonas comunes se deducen según el porcentaje de la prorrata general. El plazo para ejercer el derecho a la deducción es de cuatro años desde el devengo.
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