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V0929-19 29 April 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención por traslado de residencia

VAT and Excise Duty exemptions may apply to vehicle imports if joint legal ownership is proven, even if registered to a single spouse

A diplomat inquired whether it is possible to import a vehicle with tax exemptions if it was purchased jointly with their spouse in Switzerland, even if the registration is in only one name. The Directorate-General for Tax (DGT) ruled that this is possible provided that the actual ownership of both parties is proven.

The question raised

Cuestión planteada Exención del Impuesto sobre el Valor Añadido y del Impuesto Especial de Determinados Medios de Transporte para el vehículo que retorna.

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