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A company not engaged in the business of vehicle trading has enquired whether the acquisition of a vehicle at auction is exempt from Transfer Tax (ITP). The Directorate General for Tax Affairs (DGT) has ruled that the tax must be paid, as the company does not meet the exemption requirements applicable to vehicle traders.
Cuestión planteada Si la referida adquisición está exenta del pago del impuesto de transmisiones patrimoniales o si debe pagarlo. Y, en tal caso, dónde debe liquidarse el impuesto y si puede hacerse de forma telemática, cuál sería la base imponible o si puede computarse directamente según las tablas publicadas al respecto cada año y, por último, cuál sería el porcentaje del tributo a aplicar sobre la base imponible.
La adquisición de un vehículo por una sociedad no dedicada a la compraventa está sujeta a la modalidad de transmisiones patrimoniosas onerosas del ITP. Al no tener la entidad domicilio fiscal en ninguna Comunidad Autónoma, la gestión corresponde al Estado y debe liquidarse mediante el modelo 620 en la Delegación de la AEAT. La base imponible es el valor real del bien, pudiendo usarse los precios medios de venta de la orden ministerial anual. El tipo impositivo aplicable es del 4 por 100.
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