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A query was raised regarding whether the resale of a used vehicle, which the previous owner used only 50% for business activities, can be taxed only on that portion or if the special scheme for second-hand goods applies. The DGT ruled that the transaction must be taxed under the general regime based on the total consideration.
Cuestión planteada Régimen aplicable a la venta de un vehículo usado que ha sido adquirido a un sujeto pasivo que tiene la condición de empresario en el Impuesto sobre el Valor añadido y que lo afectó a su actividad en un 50 por ciento.
La afectación de un vehículo al patrimonio empresarial en un 50% debe manifestarse en todos sus extremos, incluyendo la base imponible. La transmisión del 50% restante no afecta al patrimonio empresarial y queda no sujeta al impuesto, pero la base imponible de la entrega del vehículo debe computarse por el 100% de la contraprestación pactada. No es aplicable el régimen especial de bienes usados porque no concurren los requisitos del artículo 135.Uno.1º de la Ley 37/1992.
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