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V0713-18 16 March 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria

Intra-Community acquisition of a new vehicle may be subject to VAT in Spain

An individual inquired whether VAT must be paid in Spain when purchasing a vehicle in Belgium and how to deduct the Belgian tax. The DGT ruled that if the vehicle is new, the acquisition is subject to Spanish VAT, and the Belgian seller must carry out an exempt delivery.

The question raised

Whether Value Added Tax must be paid in the territory where the tax applies in addition to Belgium and, if so, the manner in which the previously paid Belgian tax may be deducted.

The DGT's ruling

The acquisition of a vehicle transported from Belgium constitutes an intra-Community acquisition of goods. If the vehicle is considered a new means of transport according to the criteria of Law 37/1992, the transaction is subject to VAT in Spain. In this case, the acquirer is a taxable person and must settle it using form 309, and the Belgian seller must make the delivery exempt from Belgian VAT.

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