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A motorhome rental entrepreneur asks whether they can apply the exemption under Article 20.One.25º when selling a vehicle purchased under the special scheme for second-hand goods. The DGT rules that the transaction is subject to tax because the inability to deduct VAT does not stem from a legal exclusion of the right to deduct, but rather from the second-hand goods scheme itself.
Cuestión planteada Pretende conocer si, en el momento de vender esta autocaravana, puede aplicarse la exención contenida en el artículo 20. Uno. 25º de la Ley 37/1992 del Impuesto sobre el Valor Añadido.
La exención técnica del artículo 20.Uno.25º solo se aplica cuando la adquisición del bien está excluida del derecho a deducir por los artículos 95 y 96 de la Ley 37/1992. No es aplicable cuando la falta de deducción deriva de haber adquirido el bien bajo el régimen especial de bienes usados, ya que en este caso no se causa derecho a deducción por la ausencia de cuota repercutida. Por tanto, la entrega de la autocaravana está sujeta al IVA al tipo general del 21%.
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