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V0724-21 ·26 March 2021 ·consulta-vinculante Medium impact
Tax

Vehicle importation may be VAT exempt if prior residency and usage requirements are met

A resident of the Canary Islands has enquired about how to prove prior residency to apply for a VAT exemption when importing a vehicle. The DGT states that importation may be exempt if residency and usage requirements are satisfied, and that proof may be provided through any means admissible in law.

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2021-03-26PublishedPublished 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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