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V1059-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

Sale of a vehicle used for exempt activities is subject to VAT if it is an investment good in the adjustment period

A dental services company has requested a ruling regarding the taxation of a vehicle sale and the deduction of input VAT. The DGT has determined that the delivery of the vehicle is subject to VAT as it constitutes an investment good within the adjustment period, necessitating the corresponding VAT adjustment.

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2020-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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