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An association of automotive companies has enquired whether the resale of used vehicles should be taxed on one hundred per cent of the taxable base or only fifty per cent, and whether the special scheme for second-hand goods applies. The Tax Agency has responded that, as the vehicles are fully used for the resellers' commercial activity, the general scheme must be applied to one hundred per cent of the consideration.
Cuestión planteada Si en las reventas de dichos vehículos se encuentra sujeta al Impuesto sobre el Valor Añadido el cien por cien de la base imponible o sólo cincuenta por ciento. Posible aplicación del régimen especial de bienes usados, objetos de arte, antigüedades y objetos de colección del Impuesto sobre el Valor Añadido.
Si los vehículos objeto de reventa han estado afectos al cien por cien a la actividad comercial, la base imponible del IVA debe computarse al cien por cien de la contraprestación pactada. Esto se aplica independientemente de que el vendedor anterior hubiera repercutido el impuesto sobre el cincuenta por ciento de la base imponible. Asimismo, no resultaría aplicable el régimen especial de bienes usados si los vehículos fueron adquiridos con sujeción al régimen general.
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