Skip to content
V1137-22 ·20 May 2022 ·consulta-vinculante Medium impact
Tax

Vehicle sales to Canary Islands residents may be VAT exempt if export requirements are met

A resident of the Canary Islands inquired whether purchasing a vehicle on mainland Spain constitutes an exempt export or if the travellers' scheme should apply. The DGT has ruled that the travellers' scheme does not apply to vehicles; however, the export exemption is applicable provided that specific transport and customs documentation requirements are fulfilled.

In 6 key points

Lifecycle

2022-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact