Skip to content
V2709-19 ·3 October 2019 ·consulta-vinculante Medium impact
Tax

VAT taxable base for the sale of a vehicle partially used for business assets is 50% of the price

A used car dealership has enquired about the VAT taxable base when purchasing a vehicle that the seller had only used for business purposes 50% of the time. The DGT has ruled that the taxable base must be 50% of the agreed consideration.

In 6 key points

How it affects those involved

This ruling clarifies the calculation of the VAT taxable base in transactions involving assets with mixed-use (business and private), ensuring consistency in how partial business use affects the tax base during asset transfers.

Lifecycle

2019-10-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact