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A used vehicle dealership has enquired whether repair and spare part costs should be added to the purchase price when calculating the profit margin under the special scheme. The DGT has ruled that the purchase price refers solely to the consideration paid to the transferor and does not include subsequent repair expenses.
Cuestión planteada - Inclusión de dichos gastos en el precio de compra para el cálculo de la base imponible de dicho régimen especial.
Para calcular el margen de beneficio en el régimen especial de bienes usados, el precio de compra es el importe total de la contraprestación satisfecha al transmitente. Este precio no debe incrementarse con el coste de reparaciones, materiales o repuestos que el revendedor incorpore posteriormente. Las cuotas de IVA soportadas por dichos servicios o materiales, al no formar parte del precio de compra, podrán ser deducidas por el revendedor.
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