- The DGT confirms that filing a census deregistration does not, by itself, remove VAT liability on the sale of a vehicle still forming part of the business assets while the business patrimony is being liquidated.
- The vehicle sale is subject to VAT only in the proportion of business use; if it was 50% affected to the activity, VAT applies to 50% of the agreed price.
- The portion of the vehicle not used for the activity is outside VAT, though other taxes may still apply.
- Because the vehicle was acquired in 2024 and sold in 2026, the sale falls within the fixed asset adjustment period, requiring a one-time adjustment of the input VAT deduction originally claimed under Article 110 of the Spanish VAT Law.
Source: allyon-etl.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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