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V0835-25 ·16 May 2025 ·consulta-vinculante Low impact
Tax

Sale of a vehicle part of corporate assets is subject to VAT

A company asked whether the repurchase of a used industrial vehicle, originally intended for driver training, would be subject to VAT. The DGT responds that the transfer is subject to tax as it forms part of corporate assets.

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2025-05-16PublishedPublished 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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