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An autonomous professional providing services to a company in which he is a shareholder asks whether he can deduct VAT on a newly purchased private vehicle. The DGT responds that if the relationship is one of labour dependency, he is not a VAT taxpayer and has no right to deduction.
Cuestión planteada Porcentaje de deducibiidad de la cuota soportada del Impuesto sobre el Valor Añadido en la adquisición del nuevo vehículo.
La sujeción al IVA requiere que la actividad se realice con independencia, organizando medios propios y soportando el riesgo económico. Si el socio está sometido a criterios organizativos de la sociedad, percibe una remuneración fija no ligada a resultados y no dispone de medios de producción propios, la relación es laboral. En este caso, el socio no es sujeto pasivo del impuesto y no puede deducir la cuota del IVA del vehículo. Si se demostrara una actividad profesional independiente, la deducción en vehículos de turismo se presumiría en un 50%.
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