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A dealership inquires whether the payment for vehicles made by a financial institution (by means of a non-possessory pledge) affects the accrual of VAT. The DGT responds that, if the requirements for disbursements are met, said payment is not subject to the tax.
Question posed: Accrual of Value Added Tax upon the purchase of vehicles.
The payment by the financial institution to the manufacturer, made on behalf and for the account of the dealership through an express mandate, is considered a disbursement. For it to be a disbursement not subject to VAT, four requirements must be met: it must be paid on behalf and for the account of the client with the invoice charged to them, an express mandate must exist, the exact amount must be justified, and the mediator must not be allowed to deduct the tax. The creation of a non-possessory pledge does not alter the accrual of the purchase.
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