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V0920-19 29 April 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · importación de bienes

Motorcycle imports from third countries are subject to VAT at the standard rate of 21%

An individual plans to set up a company outside the European Union to import and resell second-hand motorcycles. The DGT clarifies that such imports are subject to VAT, determines the taxable base, and specifies the applicable tax rate.

The question raised

Liability for Value Added Tax on said imports, taxable base, and tax rate.

The DGT's ruling

Imports of motorcycles from a third country are subject to VAT. The taxable base shall be the result of applying the rules of Article 83 of Law 37/1992 to the customs value. The applicable tax rate is the general rate of 21%. The special scheme for second-hand goods shall not apply if the motorcycles are acquired outside the Community.

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