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V0920-19 ·29 April 2019 ·consulta-vinculante Medium impact
Tax

Motorcycle imports from third countries are subject to VAT at the standard rate of 21%

An individual plans to set up a company outside the European Union to import and resell second-hand motorcycles. The DGT clarifies that such imports are subject to VAT, determines the taxable base, and specifies the applicable tax rate.

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2019-04-29PublishedPublished 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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