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V0817-20 ·13 April 2020 ·consulta-vinculante Medium impact
Tax

VAT applies in Spain to new vehicle purchases made by individuals in Germany

An individual enquired whether they could reclaim VAT paid on the purchase of a vehicle in Germany. The DGT ruled that the acquisition of a new means of transport by a non-professional natural person is subject to VAT in Spain.

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2020-04-13PublishedPublished 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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