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V1313-23 ·18 May 2023 ·consulta-vinculante Medium impact
Tax

VAT taxable base for vehicle sales is the percentage allocated to business activity

A company has requested clarification regarding the VAT taxable base when transferring a vehicle that was partially used for business purposes. The Directorate General for Taxes (DGT) has ruled that the taxable base must correspond to the proportion of the consideration attributable to the part of the asset used for business assets.

In 6 key points

How it affects those involved

This ruling clarifies how to calculate VAT when selling assets with mixed-use (business and private), ensuring that only the business-related portion is subject to VAT taxation.

Lifecycle

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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