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A resident in Ceuta inquired whether purchasing a used vehicle in mainland Spain qualifies for the VAT exemption for travelers. The DGT ruled that this regime applies only to goods within personal luggage and not to vehicles transported separately.
Cuestión planteada Si a la operación de venta descrita le es aplicable la exención prevista en el artículo 21 de la Ley 37/1992, para los bienes adquiridos por viajeros y, por tanto, debe el concesionario expedir un Documento Electrónico de Reembolso.
La exención para viajeros del artículo 21 de la Ley 37/1992 se limita a bienes que se transportan en el equipaje personal. Para que la venta de un vehículo esté exenta, debe realizarse bajo el régimen de exportación, donde el transmitente o un tercero expida y transporte los bienes fuera de la Comunidad, o bien el adquirente lo haga cumpliendo los requisitos de exportación comercial. En este último caso, el concesionario debe figurar como exportador en el documento aduanero.
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