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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.
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