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A self-employed individual who has deducted VAT on a second-hand vehicle inquires whether the sale of said vehicle is subject to tax following the cessation of their activity. The DGT responds that the sale is subject to VAT for the portion used for the activity and that the deduction must be regularized if it is an investment asset.
Question posed: The purpose is to ascertain the implications derived from the described situation for the purposes of Value Added Tax.
The supply of a vehicle used for business or professional activity is subject to VAT. If the vehicle has partial use (for example, 50%), the taxable base of the sale must be calculated solely based on that percentage of the agreed consideration, with the non-business portion falling outside the scope of the tax. Furthermore, as it is an investment asset, the taxpayer must carry out the regularization of the deduction applied at the time of acquisition in accordance with the regularization period.
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