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V2582-23 ·26 September 2023 ·consulta-vinculante Medium impact
Tax

VAT exemption may be applied to intra-Community supplies if effective transport is proven

A Luxembourgish company inquires about the VAT exemption when acquiring used vehicles in Spain for resale within the EU. The DGT explains that the exemption requires proof of transport of the goods and details the system of presumptions under Implementing Regulation (EU) No 282/2011.

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2023-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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