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V3183-18 ·13 December 2018 ·consulta-vinculante Medium impact
Tax

Reimporting a vehicle sent abroad may trigger IEDMT liability depending on whether a tax refund was obtained

A query was raised regarding whether a vehicle registered in Spain, sent to Germany, and subsequently transferred to a Spanish company for reintroduction, is subject to IEDMT. The DGT distinguishes between cases where the original vehicle received a tax refund and those where it did not.

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2018-12-13PublishedPublished 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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