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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A resident of Luxembourg has enquired whether the purchase of a new vehicle from a Spanish dealership is subject to Spanish VAT. The DGT has ruled that, as the new means of transport is acquired by a non-professional, the exemption applies in Spain, and the transaction is taxable in the country of destination.
This ruling clarifies the VAT implications for non-professional cross-border acquisitions of new vehicles within the EU, confirming that the tax liability shifts to the consumer's country of residence.
The tax team reviews your specific situation.
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