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V1913-22 ·8 September 2022 ·consulta-vinculante Medium impact
Tax

Electric motorcycles exceeding 7.2 kW may be classified as new means of transport for VAT purposes

An electric motorcycle manufacturer has requested clarification on whether its products qualify as new means of transport and how sales to private individuals within the EU are taxed. The DGT has ruled that they do qualify and that the special regime for new means of transport applies.

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2022-09-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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