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V1537-22 ·27 June 2022 ·consulta-vinculante Medium impact
Tax

Second-hand goods resellers cannot claim VAT refunds if applying the special scheme

A vehicle sellers' association has enquired whether its members can claim a refund of VAT paid in Germany using Form 360. The Directorate General for Taxes (DGT) clarifies that if goods are resold under the special scheme for second-hand goods, there is no right to deduct or claim a refund of the VAT incurred.

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2022-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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