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V1473-23 ·31 May 2023 ·consulta-vinculante Medium impact
Tax

VAT taxable base for the sale of a vehicle with 50% deduction must be 50% of the consideration

A professional inquired whether VAT should be applied to the total price when selling a vehicle for which 50% of the VAT had been deducted. The DGT ruled that the taxable base must only be 50% of the agreed amount.

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2023-05-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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