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A used car dealership has enquired about the VAT taxable base when purchasing a vehicle that the seller had only used for business purposes 50% of the time. The DGT has ruled that the taxable base must be 50% of the agreed consideration.
Cuestión planteada Base imponible sobre la que debe repercutir la consultante el Impuesto sobre el Valor Añadido, a la hora de transmitir los vehículos adquiridos en las condiciones descritas.
La afectación de un vehículo al patrimonio empresarial en un porcentaje determinado debe manifestarse en todos sus extremos. Si un vehículo ha estado afecto en un 50%, la base imponible en su entrega debe computarse por ese mismo porcentaje de la contraprestación pactada. Esto se debe a que la transmisión de la parte no afecta al patrimonio no está sujeta al impuesto. No obstante, cuando la empresa adquirente lo transmita, deberá repercutir el IVA sobre el 100% de la contraprestación si lo destina a su actividad.
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