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V3184-21 ·22 December 2021 ·consulta-vinculante Medium impact
Tax

Transfer of a vehicle used for exempt activities is subject to but exempt from VAT if no deduction was claimed

A company administrator inquires about the VAT treatment of a vehicle received following the liquidation of their company. The DGT rules that the transfer is subject to but exempt from VAT if the asset was used for exempt activities and no input tax was deducted upon its acquisition, unless it is an investment asset within a regularisation period.

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Lifecycle

2021-12-22PublishedPublished 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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