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V1037-17 ·28 April 2017 ·consulta-vinculante Medium impact
Tax

Reusable vehicle parts may qualify for the second-hand goods scheme if requirements are met

A joint ownership entity involved in vehicle scrapping has enquired whether the sale of scrap metal and reusable parts is exempt from VAT. The DGT clarifies that the exemption has been repealed and that parts may fall under the second-hand goods scheme subject to certain conditions.

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2017-04-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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