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V0678-20 ·3 April 2020 ·consulta-vinculante Medium impact
Tax

VAT taxable base for the sale of a partially business-use vehicle is 50% of the consideration

An entity in liquidation has requested clarification regarding the taxability and applicable rate for the transfer of vehicles partially used for its business activities. The DGT has ruled that the taxable base must only represent the percentage of business use and that the standard rate applies.

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2020-04-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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