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V3087-20 15 October 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Taxable base for the sale of a vehicle with 50% deduction must be 50% of the agreed consideration

A professional sold a vehicle for which they had claimed a partial (50%) VAT deduction upon acquisition. The DGT ruled that the VAT taxable base for the sale must be limited to the portion of the asset that constitutes business assets.

The question raised

Cuestión planteada Sujeción de la venta al Impuesto sobre el Valor Añadido y cuota a ingresar.

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