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V0431-16 ·3 February 2016 ·consulta-vinculante Medium impact
Tax

Short-term vehicle rentals are taxable in Spain if delivered within Spanish territory

A vehicle rental company has requested clarification on where its short-term and long-term leasing operations should be taxed. The DGT clarifies that short-term rentals are taxable in Spain if the vehicle is delivered in the country, whereas long-term leasing depends on the status and residence of the client.

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Lifecycle

2016-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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