Skip to content
Back to index
V0938-24 29 April 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de iva

VAT exemption for NATO members' vehicles remains valid if held for four years post-service

A NATO force member enquired about the VAT treatment of a vehicle purchased under exemption after leaving their post. The DGT ruled that if the vehicle was used for more than twelve months, the exemption remains valid provided it remains personal property for at least four years following the cessation of service.

The question raised

Issue raised: VAT treatment regarding the exemption on vehicle acquisition in cases of cessation of membership in the Organization.

The DGT's ruling

For vehicles acquired with an exemption under NATO regulations that have been used for more than twelve months prior to cessation, the VAT exemption is not lost provided that the asset remains part of the beneficiary's personal assets for at least four years following said cessation. This rule applies subsidiarily pursuant to Article 9 of Royal Decree 3485/2000, due to the lack of specific provision in the Regulation of Royal Decree 160/2008.

Book your free first meeting