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A self-employed individual asks whether the sale of a used industrial vehicle is subject to VAT and what the implications are. The DGT rules that the sale is subject to tax for the portion related to the business activity and that the VAT deduction must be regularised if it is considered an investment asset.
Cuestión planteada Conocer si la venta del vehículo estaría sujeta al Impuesto sobre el Valor Añadido y, en caso afirmativo, las implicaciones que se derivan de la misma.
La entrega de un vehículo afecto a la actividad empresarial o profesional está sujeta al IVA. Si el vehículo ha tenido una afectación parcial (por ejemplo, un 50%), la base imponible de la venta debe computarse únicamente sobre ese porcentaje de la contraprestación pactada. La parte del activo no afectada al patrimonio empresarial queda fuera del ámbito del impuesto. Además, al ser un bien de inversión, se debe realizar la regularización de la deducción practicada en su adquisición.
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