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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

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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