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The consultant asks what types of evidence are sufficient to prove that their vehicles are fully affected by business activity and to avoid the 50% presumption. The DGT responds that the burden of proof lies with the taxpayer and that only legally admissible evidence may be used, although the Administration or courts determine whether such evidence is sufficient.
Cuestión planteada Medios de prueba que se deben considerar suficientes por parte de la Administración Tributaria a efectos de demostrar la afectación al 100 por cien de los vehículos a la actividad empresarial, con vistas a evitar conflictividad futura en este aspecto.
Para deducir el IVA de vehículos de turismo, se presume una afectación del 50% salvo que se trate de los casos de la lista tasada del art. 95.3.2ª de la Ley 37/1992. El grado de afectación debe acreditarse por cualquier medio de prueba admitido en Derecho, pero no bastará la declaración-liquidación ni la mera contabilización del bien. La valoración de qué medios son suficientes para alcanzar el 100% de afectación corresponde a los órganos de investigación o tribunales.
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