BackIn the case presented and resolved by the Judgment of the High Court of Justice of Castilla-La Mancha, with number 330/2022 and dated November 22, 2022, appeal no. 381, 2020, the question arises as to whether the appellant entity is entitled to a total deduction of the VAT borne on the invoices for the leasing of a luxury vehicle.
The plaintiff states that the purpose of these vehicles is exclusively for its commercial agents, dedicated only to commercial representation and sales promotion, so they should be entitled to 100% of the deduction if Article 95.Tres.2º.e) of Law 37/1992 (VAT Law) is taken into account.
According to the Respondent Administration, it is established that a representative or agent of commerce refers to a worker whose profession is dedicated to the promotion and sale of products of a third party, so in the case presented there is not a total presumption, since the vehicles are acquired by the company, which uses them to a certain extent. In this case, the vehicles are destined to employees and workers who are engaged in the promotion of these vehicles.
However, the Chamber considers that for this deduction several verifications are necessary such as a copy of the payroll of the workers who use the vehicles, the insurance policies of the cars, the control sheets of the vehicles or a photograph of these cars, to verify that they are silkscreened with the name of the company.
Finally, the Chamber establishes and admits the estimation of the appeal, although without giving as valid the 100% deduction, since it has not been provided at the moment that the vehicles are dedicated in their totality to the development of the activity and the displacement of the commercial agents.
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