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A company that has ceased its activity wishes to transfer its vehicles to the personal assets of a partner. The DGT rules that the transaction is subject to VAT as self-consumption if the tax was deductible at the time of acquisition, and determines how to calculate the taxable base.
Cuestión planteada Si el traspaso de los vehículos consultados estará sujeto al Impuesto sobre el Valor Añadido y, en caso afirmativo, base imponible de dichas operaciones.
El traspaso de bienes del patrimonio empresarial al personal del socio se considera autoconsumo sujeto a IVA si se pudo deducir la cuota en la adquisición. Si el vehículo se compró a un no empresario sin IVA, el autoconsumo no está sujeto. La base imponible será el valor de los bienes en el momento de la entrega. Si el vehículo solo estaba afecto al 50% a la actividad empresarial, la base imponible será el 50% de la contraprestación.
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