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The taxpayer asks whether it is possible to deduct 100% of the VAT on an industrial vehicle after having only deducted 50%, and if the previously non-deductible portion can be recovered. The DGT rules that this is possible provided that a higher degree of professional use is proven and the right to claim has not expired.
Cuestión planteada Procedencia de la deducción del 100 por cien de la cuota soportada en la adquisición, y en su caso posibilidad de deducir el 50 por ciento no deducido previamente en la adquisición del vehículo.
Los vehículos automóviles tienen una presunción de afectación del 50%, salvo los casos de la lista tasada del artículo 95.3.2º que presumen el 100%. Si se acredita un grado efectivo de utilización diferente, procede la regularización de las deducciones. El consultante podrá deducir la parte no deducida inicialmente siempre que acredite un porcentaje de afectación mayor, no haya transcurrido el plazo de cuatro años desde el devengo y cumpla los requisitos de la Ley del IVA.
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