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An entity in liquidation has requested clarification regarding the taxability and applicable rate for the transfer of vehicles partially used for its business activities. The DGT has ruled that the taxable base must only represent the percentage of business use and that the standard rate applies.
Question raised: Liability and applicable tax rate for the transfer of vehicles for Value Added Tax purposes.
The allocation of a vehicle to business assets at 50% must be manifested in all its aspects, including the taxable base. Therefore, the taxable base in the supply of a vehicle with 50% allocation must be computed at that same percentage of the agreed consideration, as the remainder constitutes a non-taxable supply. Likewise, the operation must be taxed at the general tax rate of 21%.
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