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V0492-19 ·7 March 2019 ·consulta-vinculante Medium impact
Tax

Purchase of a used vehicle by a non-trading company is subject to Transfer Tax (ITP)

A company not engaged in the business of vehicle trading has enquired whether the acquisition of a vehicle at auction is exempt from Transfer Tax (ITP). The Directorate General for Tax Affairs (DGT) has ruled that the tax must be paid, as the company does not meet the exemption requirements applicable to vehicle traders.

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Lifecycle

2019-03-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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