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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.
Cuestión planteada Se consulta si procede liquidar el Impuesto sobre el Valor Añadido en territorio de aplicación del Impuesto y obligaciones formales de la consultante. Aplicación del Régimen especial de bienes usados (REBU) de la Ley 37/1992, del Impuesto sobre el Valor Añadido a la posterior venta de los vehículos.
La importación de bienes en Países Bajos puede estar exenta bajo la Directiva, pero su traslado al territorio de aplicación constituye una adquisición intracomunitaria o asimilada sujeta a IVA. El régimen especial de bienes usados es opcional y requiere que los bienes se adquieran a personas específicas, como no profesionales o revendedores que apliquen dicho régimen. Dado que el consultante realiza la adquisición intracomunitaria tras la importación, no se cumple el supuesto para aplicar el REBU.
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