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An individual engaged in agriculture asks how to settle the VAT on the purchase of a used tractor from another Member State. The DGT rules that, as the price exceeds 10,000 euros, the transaction is subject to tax and must be settled using Form 309.
Cuestión planteada Forma en la que la consultante debe liquidar el impuesto devengado como consecuencia de la adquisición efectuada por la misma.
La adquisición de un tractor usado por un sujeto pasivo del régimen especial de agricultura, ganadería y pesca está sujeta a IVA si el importe de las adquisiciones intracomunitarias del año anterior o de la propia operación supera los 10.000 euros. En este caso, el adquirente es sujeto pasivo y debe presentar la declaración-liquidación no periódica mediante el modelo 309, además de la declaración recapitulativa de operaciones intracomunitarias (modelo 349).
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