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An association inquires whether the purchase of a vehicle from a company (which previously acquired it from an individual without VAT) may be exempt. The DGT responds that the transaction is subject to VAT if the vehicle is part of the company's business assets, regardless of how it was acquired.
Question raised: It seeks to determine whether the transfer of the vehicle to be acquired may fall under any exemption scenario of Value Added Tax, specifically, whether an analogy can be drawn with what this Directorate General resolved in its binding response of August 20, 2021, number V2371-21.
The transfer of a vehicle for consideration by a company is subject to VAT if the asset is used for its business activity or forms part of its business assets. The technical exemption referred to in Article 20.One.25º does not apply because said exemption only applies when the previous acquisition incurred VAT that could not be deducted. If the vehicle was partially used for business assets (for example, at 50%), the taxable base of the transfer shall only be the percentage corresponding to the used portion.
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