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A company asks whether it can deduct the full IVA amount when purchasing a second-hand vehicle whose invoice reflects only 50% of its value due to partial business asset attribution. The DGT responds that the taxable base of the transaction must be proportional to the percentage of business asset attribution.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, se cuestiona si la cuota del Impuesto soportada será deducible en su totalidad, en la medida que ya corresponde al 50 por ciento del valor del bien, o si sólo podrá deducir el 50 por ciento de la cuota soportada.
El grado de afectación del vehículo a la actividad económica determinará la cuota deducible. Si el vehículo se afecta en un 50 por ciento a la actividad que genera derecho a la deducción, la sociedad podrá deducir el 50 por ciento de la cuota soportada por la adquisición. La base imponible de la entrega debe computarse en la misma proporción que la afectación del activo al patrimonio empresarial.
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