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V1312-23 ·18 May 2023 ·consulta-vinculante Medium impact
Tax

VAT taxable amount for the sale of a vehicle partially used for business is the percentage of business use applied to the consideration

A company has requested guidance on how to determine the VAT taxable amount when transferring a vehicle that was 50% used for its business activities. The DGT has ruled that the taxable amount must be the percentage of business use applied to the total agreed consideration.

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2023-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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