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A Spanish motorhome company requested a ruling on the VAT treatment of purchasing a vehicle from a German supplier and subsequently selling it to a private customer in Germany, without the vehicle entering Spain. The DGT ruled that neither transaction is subject to Spanish VAT as they are carried out outside its territorial scope.
This ruling clarifies that transactions where both the supply and the movement of goods occur entirely within another EU Member State fall outside the scope of Spanish VAT, preventing double taxation or incorrect tax reporting for cross-border operations that do not touch Spanish territory.
The tax team reviews your specific situation.
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