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A query was raised regarding whether vehicles available for sale or in the process of being returned should be included in the calculation of the taxable element for heading 854.1 of the IAE. The DGT ruled that the determining factor is the vehicle's use for the rental activity rather than its temporary status.
Cuestión planteada Consideración de los "automóviles" como elemento tributario, a efectos de la cuantificación de la cuota del epígrafe 854.1, que se encuentren disponibles para la venta o en curso de devolución.
El elemento tributario para el epígrafe 854.1 es el automóvil y su inclusión depende de su afectación directa a la actividad de alquiler en el momento del devengo. Si los vehículos están desafectados de la actividad de alquiler (por ejemplo, para su venta), no se computan. Si están en proceso de puesta a punto o reparación con el fin de ofrecerlos al alquiler, sí se computan. La venta de automóviles es una actividad económica distinta que requiere su propio epígrafe, salvo que sean inmovilizado con más de dos años de antigüedad.
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