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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.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de dichas importaciones, base imponible y tipo impositivo.
Las importaciones de motocicletas procedentes de un país tercero están sujetas al IVA. La base imponible será la resultante de aplicar las reglas del artículo 83 de la Ley 37/1992 al valor en aduana. El tipo impositivo aplicable es el general del 21%. El régimen especial de bienes usados no será de aplicación si las motocicletas se adquieren fuera de la Comunidad.
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