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V1194-17 ·18 May 2017 ·consulta-vinculante Medium impact
Tax

Vehicles already with tourist registration exempt from VAT

A vehicle buying company asks what documentation is needed for tourist registration and VAT exemption. The DGT clarifies that VAT exemption only applies if the vehicle is already under the temporary import regime and uses that registration.

In 6 key points

How it affects those involved

VAT exemption for tourist vehicle registration is conditional on prior temporary import authorization.

Lifecycle

2017-05-18PublishedPublished 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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