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A used vehicle dealership has requested clarification regarding the deductibility of VAT on repairs, fuel, vehicles, mobile phones, and premises expenses. The Directorate-General for Taxes (DGT) clarifies how to calculate the profit margin and the rules for business use required for deduction.
Cuestión planteada Deducción de las cuotas del Impuesto sobre el Valor Añadido soportado por: acondicionamiento, talleres, ITV y combustible para los vehículos usados; teléfono móvil; adquisición del vehículo para la actividad y, en su caso, de los gastos de alquiler, agua, luz, teléfono fijo del local que afectará a la actividad.
En el régimen de bienes usados, el precio de compra para calcular el margen no incluye reparaciones o repuestos posteriores. Estos gastos, junto con los del local, son deducibles si no forman parte del precio de compra del bien transmitido. Para vehículos de turismo, la deducción se presume al 50%, salvo que se acredite un grado de afectación distinto. El combustible y servicios relacionados siguen la misma lógica de afectación a la actividad que el propio vehículo.
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