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A query was raised regarding whether a dealership could apply the special scheme for second-hand goods to a vehicle purchased from a professional who had used it for business purposes only 50% of the time. The DGT ruled that this special scheme cannot be applied and that the transaction must be taxed under the general scheme.
Cuestión planteada Aplicación del régimen especial de bienes usados, objetos de arte, antigüedades y objetos de colección a la entrega del vehículo usado objeto de consulta, efectuada por el concesionario y adquirido por éste a un sujeto pasivo que lo afectó a su actividad al 50 por ciento.
No resulta aplicable el régimen especial de bienes usados al vehículo objeto de consulta porque no concurren los requisitos del artículo 135.Uno.1º de la Ley 37/1992. Al estar el bien parcialmente afecto al patrimonio empresarial del vendedor, la operación debe tributar por el régimen general del IVA. En este caso, la base imponible estará constituida por el importe total de la contraprestación pactada.
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