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V2793-20 11 September 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen simplificado

Fixed assets transfer must be declared in the due period; VAT deduction for vehicles depends on their allocation to activity

A simplified regime professional enquires about selling an old van and purchasing a new one. The DGT clarifies how to calculate VAT on the sale and the conditions for deducting VAT on the new acquisition.

The question raised

Si debe hacer factura por la venta de la furgoneta vieja y forma de liquidar el Impuesto que repercutirá al adquirente.

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