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V1646-17 ·26 June 2017 ·consulta-vinculante Medium impact
Tax

Importing a vehicle from Ceuta to EU territory is subject to VAT and import duties

An individual who moved their residence to Ceuta wishes to sell their vehicle in mainland Spain. The DGT has determined that the entry of the vehicle is considered an import of goods subject to VAT and import duties.

In 6 key points

Lifecycle

2017-06-26PublishedPublished 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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