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V2333-18 ·20 August 2018 ·consulta-vinculante Medium impact
Tax

A purchaser's sworn declaration may serve to prove the transport of a vehicle to another Member State

A dealership inquired whether a sworn declaration signed by a private customer residing in France is sufficient to justify the transport of a new vehicle and thus apply the VAT exemption. The DGT responded that any means of proof admissible under law may be used, including a sworn declaration, although its effectiveness will depend on the collective assessment by the Administration.

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2018-08-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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