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The consultant bought a vessel for private use without claiming the IVA paid and later wished to lease it to third parties for up to three months a year. The DGT states that leasing establishes entrepreneur status for IVA purposes; however, the IVA paid on the original purchase cannot be deducted because the acquisition lacked entrepreneurial intent (Art. 93.4 Law 37/1992). The cessation of leasing and return to private use does not generate IVA autoconsumption since no IVA was previously deducted (Art. 7.7 Law 37/1992).
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de las referidas operaciones y, en su caso, por el cese en las prestaciones de servicio de arrendamiento de la embarcación, si continúa utilizándose exclusivamente para uso privado.
El IVA soportado en la adquisición de un bien sin intención de destinarlo a actividades empresariales no es deducible aunque después el bien se afecte a tales actividades (art. 93.4 Ley 37/1992). Una vez afectado al arrendamiento, los gastos de conservación o reparación sí generan IVA deducible. Al cesar el arrendamiento y revertir el bien al patrimonio privado, el autoconsumo no estará sujeto al IVA cuando no se hubiera atribuido al sujeto pasivo el derecho a la deducción total o parcial del IVA en la adquisición (art. 7.7 Ley 37/1992), para evitar la doble imposición.
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