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A resident of the Canary Islands has enquired about how to prove prior residency to apply for a VAT exemption when importing a vehicle. The DGT states that importation may be exempt if residency and usage requirements are satisfied, and that proof may be provided through any means admissible in law.
Cuestión planteada Requisitos para la aplicación de la exención prevista en el artículo 28 de la Ley 37/1992 del Impuesto sobre el Valor Añadido y, en particular, forma de acreditar el período mínimo de residencia en un país tercero o territorio tercero con carácter previo al traslado de residencia.
La importación de bienes personales puede quedar exenta si el interesado residió fuera de la Comunidad al menos doce meses consecutivos y utilizó el bien en su antigua residencia durante un periodo mínimo de seis meses. Para acreditar estos requisitos, la normativa no especifica un medio de prueba concreto, pudiendo utilizarse cualquier medio admitido en derecho bajo el principio de valoración libre y conjunta de las pruebas. Corresponde a la Agencia Estatal de Administración Tributaria determinar si la documentación aportada es suficiente para acreditar los requisitos.
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