FACTURACIÓN COMPRAVENTA DE VEHÍCULOS - Maresme Gestoria
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FACTURACIÓN COMPRAVENTA DE VEHÍCULOS

20 Mar FACTURACIÓN COMPRAVENTA DE VEHÍCULOS

Posted at 07:58h in VEHÍCULOS by
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Los compraventas de vehículos (autónomos o empresas), tienen dos opciones a la hora de facturar los vehículos que venden:

  1. Precio base + el 21% de Iva
  2. Sin aplicar el 21% de IVA si opta por el Régimen especial de bienes usados (REBU)

Si se opta por el REBU, se facturará el 21% de la diferencia entre el precio de compra y el de venta. Es decir, si compra el vehículo por 10.000€ (debe constar así en el contrato de compraventa) y lo vende por 12.000€, tributará al 21% los 2.000€ de beneficio.

En principio, el empresario-autónomo dedicado a la compraventa de vehículos (epígrafe 654) puede optar por uno u otro régimen, según le convenga. No obstante si compra un vehículo de otra empresa con el 21% de IVA, tendrá que vender necesariamente con el 21% de IVA, no pudiendo optar por el REBU en esta venta.

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