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V0603-26 13 March 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria

Intra-community acquisition of imported vehicles precludes REBU regime

A company asks whether it can apply the REBU regime to collection vehicles imported from the Netherlands under import exemption. The DGT responds that acquisition of such goods from another EU member state constitutes an intra-community acquisition subject to VAT and does not meet the conditions for applying the REBU regime.

The question raised

It is consulted whether it is appropriate to settle Value Added Tax in the territory of application of the Tax and the formal obligations of the taxpayer. Application of the special scheme for second-hand goods (REBU) of Law 37/1992, on Value Added Tax, to the subsequent sale of the vehicles.

The DGT's ruling

The importation of goods into the Netherlands may be exempt under the Directive, but their transfer to the territory of application constitutes an intra-Community acquisition or equivalent subject to VAT. The special scheme for second-hand goods is optional and requires that the goods be acquired from specific persons, such as non-professionals or resellers applying said scheme. Since the taxpayer carries out the intra-Community acquisition following the importation, the requirements to apply the REBU are not met.

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