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V0383-23 ·21 February 2023 ·consulta-vinculante Medium impact
Tax

Sale of a motorhome acquired under the second-hand goods scheme is subject to 21% VAT

A motorhome rental entrepreneur asks whether they can apply the exemption under Article 20.One.25º when selling a vehicle purchased under the special scheme for second-hand goods. The DGT rules that the transaction is subject to tax because the inability to deduct VAT does not stem from a legal exclusion of the right to deduct, but rather from the second-hand goods scheme itself.

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2023-02-21PublishedPublished 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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