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V2478-24 ·9 December 2024 ·consulta-vinculante Medium impact
Tax

VAT on second-hand vehicle sales: double invoice from German supplier and special regime base

A Spanish second-hand vehicle reseller receives two invoices from a German supplier: one for the vehicle under Spain's special used goods regime and another for services from Germany. The DGT examines whether the services are ancillary to vehicle delivery and reminds that under the special regime, the taxable base is the profit margin (selling price minus purchase price), excluding VAT on the margin.

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2024-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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