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An association of distribution sector companies enquired whether the ITPAJD exemption for the purchase of used vehicles applies when acquiring vehicles from private individuals for resale. The DGT ruled that the exemption is applicable provided legal requirements are met, regardless of whether the seller is a private individual.
Cuestión planteada Si cuando la empresa de compraventa adquiere dicho vehículo de un particular y lo transfiere a su nombre en los términos indicados, le es de aplicación la exención en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados prevista en el artículo 45.I.B).17 del Texto Refundido del impuesto, para el caso de transmisiones de vehículos usados cuando el adquirente sea un empresario dedicado habitualmente a la compraventa y los adquiera para su reventa", siempre que justifique la venta del vehículo adquirido dentro del año siguiente a la fecha de su adquisición.
La adquisición de vehículos usados con motor mecánico para circular por carretera está exenta del ITPAJD si el adquirente es un empresario dedicado habitualmente a su compraventa y los adquiere para su reventa. Esta exención es provisional y se eleva a definitiva cuando se justifica la venta del vehículo dentro del año siguiente a su adquisición. El precepto no exige que el vehículo se compre específicamente a un particular.
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