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A company administrator inquires about the VAT treatment of a vehicle received following the liquidation of their company. The DGT rules that the transfer is subject to but exempt from VAT if the asset was used for exempt activities and no input tax was deducted upon its acquisition, unless it is an investment asset within a regularisation period.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido por parte de la consultante tras la adjudicación del vehículo como consecuencia de la liquidación de la sociedad.
La entrega de un vehículo afecto a la actividad empresarial de una sociedad está sujeta al IVA. Si el vehículo se utilizó en operaciones exentas y no se pudo deducir el impuesto en su adquisición, la entrega estará sujeta pero exenta según el artículo 20.Uno.24º de la Ley 37/1992. No obstante, si el vehículo es un bien de inversión y la entrega ocurre dentro del periodo de regularización, la operación estará sujeta y no exenta. En caso de que solo una parte del vehículo estuviera afecta al patrimonio empresarial, la base imponible se calculará solo sobre el porcentaje de afectación.
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