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V0597-19 ·21 March 2019 ·consulta-vinculante Medium impact
Tax

The sale of vehicles by entrepreneurs is subject to VAT and not to Transfer Tax

A query is made as to whether the sale of a vehicle originating from the Canary Islands, Ceuta, or Melilla requires the submission of Form 620 for Transfer Tax. The DGT responds that the first transfer carried out by an entrepreneur is subject to VAT and not to Transfer Tax.

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2019-03-21PublishedPublished 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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