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V1273-20 ·6 May 2020 ·consulta-vinculante Medium impact
Tax

Vehicle purchase subject to VAT if transport not provided by supplier and linked to delivery

A private individual asks whether they can reclaim VAT on a vehicle purchased in the Iberian Peninsula when moving to the Canary Islands. The DGT responds that no VAT recovery or deduction is allowed.

In 6 key points

Lifecycle

2020-05-06PublishedPublished 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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