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A former business consultant asks whether the sale of a vehicle previously acquired and deducted is subject to VAT. The DGT responds that the transaction is subject to VAT for the portion relating to the business assets, even after removal from the business register if the business assets have not been liquidated.
Cuestión planteada Si la venta del vehículo está sujeta al Impuesto sobre el Valor Añadido.
La transmisión de un vehículo está sujeta al IVA en la medida en que forme parte del patrimonio empresarial o profesional. Si el vehículo tiene una afectación parcial (como el 50% presunto en turismos), la base imponible de la entrega debe computarse solo por ese porcentaje. La parte no afectada al patrimonio empresarial queda no sujeta al impuesto. Asimismo, se debe realizar la regularización de la deducción practicada en la adquisición según el artículo 110 de la Ley 37/1992.
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