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V2682-21 ·5 November 2021 ·consulta-vinculante Medium impact
Tax

Standard 21% VAT rate applies to the importation of a vehicle classified as a collector's item

A company has requested clarification on the VAT rate applicable to the importation of a 1991 vehicle from Switzerland considered a collector's item. The DGT has ruled that the standard rate of 21% must be applied, as the vehicle does not meet the specific requirements for the reduced rate.

In 6 key points

How it affects those involved

This ruling clarifies that vehicles imported from non-EU countries must strictly adhere to specific criteria to qualify for reduced VAT rates; otherwise, the standard rate applies.

Lifecycle

2021-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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