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V2868-17 6 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · bien de inversión

No requirement to regularise deductions or declare self-consumption following change in use of an investment asset

An owner of an agricultural and livestock holding enquired whether they were required to regularise deductions for a tractor previously allocated 50% to each activity after it became used exclusively for agricultural purposes. The DGT ruled that there is no obligation to regularise and that no self-consumption has occurred.

The question raised

Determination of whether there is an obligation to perform an adjustment and whether, if applicable, self-consumption of goods would occur.

The DGT's ruling

The adjustment of deductible quotas is not applicable because the change in use occurs after the four-year period provided for in the law has elapsed. The case of self-consumption of goods also does not arise, as this requires a change of use from one sector to another, whereas in this instance, there is a transition from common use in two sectors to exclusive use in only one.

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