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V1435-20 ·14 May 2020 ·consulta-vinculante Medium impact
Tax

VAT exemption on vehicles for NATO members does not require diplomatic registration

A member of the NATO Forces has enquired whether a vehicle must be registered under a diplomatic regime to qualify for VAT exemption. The DGT has clarified that the exemption is not tied to diplomatic registration, but rather to recognition by the AEAT and proof of intended use.

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2020-05-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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