Skip to content
V2174-22 ·17 October 2022 ·consulta-vinculante Medium impact
Tax

Previous residence for VAT exemption on personal goods imports may be proven by any legally admissible means

A taxpayer residing in Andorra wishes to move their residence to Spain and register their vehicle without paying VAT. The DGT explains that the import may be exempt if certain residency and usage requirements are met, and that the lack of consular registration does not prevent the exemption if residency is proven through other means.

In 6 key points

Lifecycle

2022-10-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact