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V1887-22 ·9 August 2022 ·consulta-vinculante Medium impact
Tax

The sale of a vehicle from a company to an association is subject to VAT if the asset forms part of its business assets

An association inquires whether the purchase of a vehicle from a company (which previously acquired it from an individual without VAT) may be exempt. The DGT responds that the transaction is subject to VAT if the vehicle is part of the company's business assets, regardless of how it was acquired.

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Lifecycle

2022-08-09PublishedPublished 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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