Skip to content
V2280-19 ·3 September 2019 ·consulta-vinculante Medium impact
Tax

Transfer of vehicles to the EU is not subject to VAT; IAE classification depends on the nature of the service

A transport company has requested clarification on whether transferring vehicles to EU-based entrepreneurs falls under its transport heading or is classified as the supply of personnel, as well as its VAT treatment. The DGT clarifies that IAE classification depends on whether a full transport service is provided or merely the supply of drivers, and that the operation is not subject to Spanish VAT.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between transport services and personnel supply for tax classification purposes and confirms the non-subjectivity of such transactions to Spanish VAT when involving EU entrepreneurs.

Lifecycle

2019-09-03PublishedPublished 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