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V2320-23 ·10 August 2023 ·consulta-vinculante Medium impact
Tax

VAT liability on intra-Community acquisition of used vehicles depends on the regime applied in the country of origin

An association of automotive companies has requested a ruling regarding the deductibility of VAT incurred when purchasing used vehicles in Germany. The Directorate General for Taxes (DGT) explains that the tax treatment in Spain varies depending on whether the seller applies the margin scheme, the special scheme for used goods, or the general regime in the country of origin.

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2023-08-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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