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A commercial entity has requested clarification regarding the VAT implications of selling a second-hand vehicle to a private individual. The DGT has ruled that the transfer is subject to tax only in respect of the portion used for business activities, and not for the portion that forms part of the individual's private assets.
Cuestión planteada Implicaciones que se derivan de la situación descrita a efectos del Impuesto sobre el Valor Añadido.
La transmisión de un vehículo afecto a la actividad empresarial está sujeta al IVA por la parte que integre el patrimonio empresarial. Si el vehículo tiene una afectación parcial, la base imponible debe computarse únicamente sobre el porcentaje de la contraprestación que corresponda a la parte afecta al patrimonio profesional. La parte del activo no afectada a la actividad no está sujeta al impuesto según el artículo 4.dos.b) de la Ley 37/1992. Asimismo, si el vehículo es un bien de inversión, se deberá realizar la regularización de la deducción si se encuentra en su periodo de regularización.
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