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V0481-19 ·6 March 2019 ·consulta-vinculante Medium impact
Tax

Sale of a vehicle to a non-resident for export is subject to VAT if the dealer is not listed as the exporter

A car dealership inquired whether the sale of a vehicle to a private individual in Ecuador, intended for export, is exempt from VAT. The DGT ruled that the transaction must be subject to tax if the dealer is not identified as the exporter in the customs document.

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Lifecycle

2019-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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