Skip to content
V2729-21 ·10 November 2021 ·consulta-vinculante Medium impact
Tax

VAT exemption may apply to intra-Community vehicle acquisitions with prior authorisation

An employee of the European Central Bank enquired whether they could apply for a VAT exemption when purchasing a vehicle in Poland, after having already paid the tax due to the lack of a certificate at the time. The DGT ruled that the exemption is possible if the staff member is entitled to it under international protocols, but it requires prior authorisation from the AEAT.

In 6 key points

Lifecycle

2021-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact