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A company asks whether recognizing a specie benefit from the use of a company vehicle allows full VAT deduction. The DGT responds that specie remuneration in personal income tax does not make the vehicle use an onerous transaction for VAT, so the 50% VAT attribution presumption remains.
Cuestión planteada - Si la imputación al trabajador de la correspondiente retribución en especie, calculada sobre la totalidad del valor de adquisición del vehículo, otorga al consultante el derecho a la deducción del 100 % del Impuesto sobre el Valor Añadido soportado, o si resulta aplicable únicamente la presunción general de afectación del 50 %.
La imputación de retribución en especie en el IRPF no determina por sí misma que la cesión de un vehículo sea una operación onerosa para el IVA. Para que sea onerosa, el trabajador debe realizar un pago, detraer parte de su salario o elegir entre distintas ventajas retributivas. Si la cesión es gratuita, se aplica la presunción de afectación del 50 % del IVA para vehículos de turismo.
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