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A company has requested clarification on how to determine the taxable base for the sale of a used vehicle previously acquired with 50% partial business use. The DGT has ruled that the taxable base must correspond to the percentage of the asset's allocation to the business activity.
Cuestión planteada Base imponible de la operación de venta del vehículo usado por parte de la consultante.
La afectación de un vehículo al patrimonio empresarial en un porcentaje determinado debe manifestarse en todos sus extremos. Por tanto, si un vehículo está afecto al 50%, la base imponible de su entrega debe computarse por el 50% de la contraprestación pactada, ya que el resto no forma parte del patrimonio empresarial. No es aplicable el régimen especial de bienes usados porque no se cumplen los requisitos del artículo 135.Uno.1º de la Ley 37/1992.
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