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V2227-14 ·1 September 2014 ·consulta-vinculante Medium impact
Tax

IEDMT and VAT will be payable if temporary importation regime for means of transport is breached

A query was raised regarding whether the use of means of transport owned by a foreign company by a resident in Spain could trigger tax liabilities. The DGT indicates that if the temporary importation regime is lost due to failure to meet usage requirements, both the special tax and VAT will become payable.

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2014-09-01PublishedPublished 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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