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V1721-19 ·9 July 2019 ·consulta-vinculante Medium impact
Tax

Resale of used vehicles purchased abroad is subject to VAT and eligible for the special scheme for margin goods

A professional purchasing used vehicles in Germany for resale in Spain seeks clarification on the VAT treatment. The DGT determines that these acquisitions may qualify as intra-Community supplies and that subsequent sales are subject to VAT, with the option to apply the special scheme for margin goods.

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Lifecycle

2019-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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