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A Spanish second-hand vehicle reseller receives two invoices from a German supplier: one for the vehicle under Spain's special used goods regime and another for services from Germany. The DGT examines whether the services are ancillary to vehicle delivery and reminds that under the special regime, the taxable base is the profit margin (selling price minus purchase price), excluding VAT on the margin.
Cuestión planteada Confirmar que la suma de las dos facturas forma la base imponible general para el cálculo del beneficio y posterior liquidación del Impuesto sobre el Valor Añadido, dado que las dos facturas van asociadas a la misma compra.
Si los servicios facturados por separado no constituyen un fin en sí mismos para el destinatario sino el medio de disfrutar en mejores condiciones la entrega principal, son accesorios y forman parte de la base imponible de la entrega del vehículo (arts. 78 y 79 LIVA). Si son independientes, no integran dicha base. Cuando aplica el régimen especial de bienes usados (adquisición al revendedor que lo aplicó en origen), la base imponible es el margen de beneficio conforme al art. 137 LIVA: precio de venta menos precio de compra (excluido IVA del margen). El revendedor puede renunciar al régimen especial operación por operación.
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