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An insurer has requested clarification on whether the sale of vehicles recovered following theft or robbery claims is subject to VAT and how this affects its pro rata calculation. The DGT has ruled that such sales are subject to the tax and must be included in the company's turnover.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las entregas de los vehículos por parte del consultante a terceros y tratamiento de las mismas a efectos de determinar el volumen de operaciones y de su inclusión en el cálculo del porcentaje de prorrata definitivo.
La entrega de vehículos por parte de la aseguradora está sujeta a IVA si se realiza en el ejercicio de una actividad empresarial o forman parte de su patrimonio empresarial. No aplica la exención técnica porque los vehículos se adquieren de particulares sin repercusión de IVA. Estas operaciones forman parte del volumen de operaciones para determinar la prorrata, ya sea bajo el régimen general o el especial de bienes usados.
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