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V2645-19 ·26 September 2019 ·consulta-vinculante Medium impact
Tax

Vehicle purchases from dealerships are subject to 21% VAT if made available within the territorial scope

A natural person resident in the Canary Islands has enquired whether the acquisition of a vehicle from a dealership for private use is subject to VAT. The DGT has ruled that the transaction is subject to the tax because the seller is a taxable person and the goods are delivered within the territorial scope.

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Lifecycle

2019-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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