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V0817-20 13 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria

VAT applies in Spain to new vehicle purchases made by individuals in Germany

An individual enquired whether they could reclaim VAT paid on the purchase of a vehicle in Germany. The DGT ruled that the acquisition of a new means of transport by a non-professional natural person is subject to VAT in Spain.

The question raised

Recovery of Value Added Tax paid in Germany.

The DGT's ruling

The intra-Community acquisition of a new means of transport by a natural person who is not an entrepreneur or professional is subject to VAT in Spain. The taxable person for the transaction is the acquirer themselves. To request a refund of the tax paid in Germany, the interested party must contact the German tax administration.

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