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V0804-25 ·8 May 2025 ·consulta-vinculante Low impact
Tax

Vehicle sale with IVA exemption requires prior notification to AEAT for NATO members

A NATO military member asks about the tax implications of selling a vehicle purchased with IVA exemption. The DGT states that a prior notification to AEAT is required, and if the buyer does not qualify for exemption, the transaction is subject to IVA.

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2025-05-08PublishedPublished 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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