El Tribunal Económico-Administrativo ha admitido que el IVA soportado antes del inicio de una actividad puede ser deducible aunque la empresa no llegue a realizar ninguna venta.
IVA «preparatorio»
Intención. El IVA soportado en la compra de bienes o servicios durante la «fase preparatoria» de un negocio (es decir, con anterioridad al inicio de la actividad) es deducible. Apunte. Para ello basta con demostrar que al incurrir en dichos gastos se tenía la intención de iniciar una actividad que daba derecho a deducir el IVA soportado.
Pruebas. En estos casos, para demostrar esta intencionalidad Hacienda acepta las siguientes pruebas:
- Formalities. That the necessary authorisations and licences have been applied for.
- Goods and services. That, by their nature, the goods and services acquired were related to the activity to be carried out.
- Census declaration. A "pre-commencement of operations" census declaration must have been submitted prior to incurring the expenses.
- Reasonable time. Finally, the time elapsed between the acquisition of the goods and services and the start of the activity was reasonable (depending on the type of activity).
What if it does not start?
TEAC. Well, this businessman appealed to the Economic-Administrative Court (TEAC), and the latter upheld him with these arguments:
- Whether input VAT on 'preparatory expenses' is deductible depends solely on the circumstances at the time when the expenses were incurred.
- Thus, if on the basis of the other evidence provided it can be shown that the intention of the entrepreneur was to start an activity, the input VAT should be considered deductible, even if the activity is never started.
Comentario
Intención. En la práctica, lo determinante es la intención de afectar los activos o gastos a la actividad que se va a iniciar. ¡Atención! Y Hacienda podría ser restrictiva cuando, aun habiéndose iniciado la actividad, los bienes se adquirieron con excesiva antelación y eran susceptibles de utilización privada. Vea dos ejemplos:
- A property is purchased with VAT to be used as an office, but the activity does not start for some time. Attention! In this case, the tax authorities may "suspect" that the initial intention was to use the property for your own use, and refuse to deduct the VAT. To avoid this, immediately carry out the necessary works to adapt the property to the activity, and avoid occupying it in the meantime.
- The same applies to vehicles, if they are used for private purposes for a period of time. As soon as the vehicle is purchased, the company logo should be clearly visible on it.
Si según el resto de pruebas aportadas puede demostrarse que la intención del empresario era iniciar una actividad, Hacienda debe aceptar la deducción del IVA soportado, aun en el caso de que la actividad no se inicie nunca.
Nota: Se trata de la resolución del TEAC 27-4-15, EDJ 58976.