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V0162-22 ·3 February 2022 ·consulta-vinculante Medium impact
Tax

Payment for vehicles by a financial institution on behalf of a dealership may be considered a disbursement not subject to VAT

A dealership inquires whether the payment for vehicles made by a financial institution (by means of a non-possessory pledge) affects the accrual of VAT. The DGT responds that, if the requirements for disbursements are met, said payment is not subject to the tax.

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Lifecycle

2022-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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