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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.
Si un vehículo ha estado afecto al patrimonio empresarial en un porcentaje determinado, la base imponible de su entrega debe computarse en ese mismo porcentaje de la contraprestación pactada. La parte del activo no afecta al patrimonio empresarial no está sujeta al IVA. Por tanto, la afectación debe manifestarse en todos sus extremos, incluyendo la formación de la base imponible y no solo en la limitación de la deducción.
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