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V0032-22 5 January 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

VAT refund under the travelers' scheme is not applicable for a vehicle transported to Ceuta

A resident in Ceuta inquires whether they can obtain a VAT refund when purchasing a vehicle in mainland Spain from a trader under the used goods scheme. The DGT responds that the travelers' refund scheme does not apply to vehicles transported separately, but the export exemption may apply if specific transport and documentation requirements are met.

The question raised

Question posed: Whether the value added tax refund can be obtained when the vehicle is imported into Ceuta.

The DGT's ruling

The travelers' refund mechanism is not applicable because it is intended for goods transported in personal luggage. For the delivery of the vehicle to be exempt, it must be fulfilled that the transferor or a third party dispatches or transports the goods outside the Community, or that the non-established acquirer does so while complying with commercial export requirements. In the event of transport by the acquirer, the supplier must appear as the exporter on the SAD and the goods must be taken to customs within one month.

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