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V3300-15 ·26 October 2015 ·consulta-vinculante Medium impact
FISCAL

Sale of a tourist vehicle is subject to ITPAJD unless under temporary import regime

The DGT confirms that temporary import regime exempts import duties but not patrimonial transfer taxes.

In 5 key points

Lifecycle

2015-10-26PublishedPublished 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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