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A vehicle repair business inquires whether it can deduct 100% of VAT on a vehicle with uncertain classification. The DGT responds that deduction depends on actual use in business activity, and unless specifically exempted, a 50% use presumption applies to passenger cars.
Cuestión planteada Posibilidad de deducir el 100% de la cuota soportada en la adquisición por el Impuesto sobre el Valor Añadido.
Para deducir el IVA, el bien debe afectarse directa y exclusivamente a la actividad empresarial, aunque se admite la afectación parcial en bienes de inversión. En vehículos automóviles de turismo, se presume una afectación del 50%, pudiendo acreditarse un grado distinto. Solo los vehículos mixtos destinados al transporte de mercancías o los incluidos en la lista tasada del art. 95.Tres.2º gozan de la presunción de afectación del 100%. Los gastos relacionados (combustible, reparaciones) se deducen según su propia afectación a la actividad, independientemente de la afectación del vehículo.
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