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V1524-26 ·12 June 2026 ·consulta-vinculante Medium impact
Tax

Introduction of a Canary caravan to the Iberian Peninsula exempt from VAT under temporary import regime

A resident in the Canary Islands asks whether VAT or Special Tax applies when introducing their caravan to the Peninsula for leisure use. The DGT states that no VAT applies if the temporary import regime is used, and no Special Tax consequences arise if the vehicle is not introduced definitively.

In 6 key points

Lifecycle

2026-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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