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A German resident asks whether she must pay taxes when buying her father's car in Spain for export. The DGT responds that the transaction is subject to the Patrimony Transmissions Tax.
Cuestión planteada Tributación de la adquisición del vehículo
La adquisición de un vehículo mediante una transmisión patrimonial onerosa está sujeta al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados. Al ser la adquirente no residente y la operación realizarse en España, el impuesto debe ingresarse en la Administración Central del Estado a través de la Agencia Estatal de Administración Tributaria.
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