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A non-profit association asks which VAT deduction regime applies to activities subject to and exempt from taxation. The DGT explains that it first must determine whether differentiated sectors exist, and then apply the general or special prorata rule accordingly.
Cuestión planteada Si es de aplicación la regla de la prorrata, y en su caso, régimen de deducción aplicable a efectos del Impuesto sobre el Valor Añadido.
Si existen sectores diferenciados, se debe aplicar un régimen de deducción separado para cada uno. Si no hay sectores diferenciados, se aplica la regla de prorrata cuando se realizan conjuntamente operaciones que dan derecho a deducción y otras que no. La prorrata puede ser general o especial según los supuestos de la Ley del IVA.
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