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A used vehicle resale company has enquired whether VAT should be applied to the total sale price of a vehicle for which only 50% of the VAT had been deducted. The DGT ruled that the taxable base must only be 50% of the total agreed amount.
Question raised: Taxable base of the Value Added Tax on the transaction.
The allocation of a vehicle to business assets at 50% must be manifested in all its aspects. Therefore, the taxable base in the delivery of a partially allocated vehicle must be computed as the same percentage of the total consideration. The remaining 50% of the transfer is not subject to tax as it does not form part of the business assets.
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