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A boat trading company enquired how to determine the VAT taxable amount when the selling price is lower than the purchase price. The DGT ruled that, in the event of a negative margin, both the tax base and the tax liability shall be zero.
Cuestión planteada En el supuesto de que una operación tenga margen negativo, esto es, que el precio de venta de la embarcación sea inferior al precio por el que lo compró el revendedor, determinación del importe de la base imponible del Impuesto sobre el Valor Añadido en la referida venta.
En el régimen especial de bienes usados, si el margen de beneficio es negativo, la base imponible de la operación será igual a cero. Al no haber previsiones para márgenes negativos, estos no pueden minorar márgenes positivos de otras operaciones ni permitir deducciones. Por tanto, la cuota del IVA correspondiente a dicha operación también será cero.
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