Skip to content
Back to index
V0804-25 8 May 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de iva

Vehicle sale with IVA exemption requires prior notification to AEAT for NATO members

A NATO military member asks about the tax implications of selling a vehicle purchased with IVA exemption. The DGT states that a prior notification to AEAT is required, and if the buyer does not qualify for exemption, the transaction is subject to IVA.

The question raised

Question raised: Effects on the application of the exemption in the acquisition of the vehicle for Value Added Tax purposes when its transfer occurs without ceasing the status of member of the Organization.

The DGT's ruling

La venta, permuta o donación de bienes adquiridos con exención requiere comunicación previa a la AEAT detallando la operación y el destinatario. Si se vende a una persona sin derecho a la exención, la adquisición estará sujeta a IVA como operación asimilada a la importación. La falta de comunicación previa determina la ineficacia de la exención, con la correspondiente liquidación de impuestos e intereses para el beneficiario original. No obstante, si se vende a personas o entidades con derecho a la exención, la operación no estará sujeta a IVA.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact