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V2399-17 ·21 September 2017 ·consulta-vinculante Medium impact
Tax

Used vehicle dealers may apply ITPAJD exemption if resold within one year

An association of distribution sector companies enquired whether the ITPAJD exemption for the purchase of used vehicles applies when acquiring vehicles from private individuals for resale. The DGT ruled that the exemption is applicable provided legal requirements are met, regardless of whether the seller is a private individual.

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2017-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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