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V1194-17 18 May 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · matrícula turística

Vehicles already with tourist registration exempt from VAT

A vehicle buying company asks what documentation is needed for tourist registration and VAT exemption. The DGT clarifies that VAT exemption only applies if the vehicle is already under the temporary import regime and uses that registration.

The question raised

Question raised: The issue concerns the documentation required to obtain prior authorization.

The DGT's ruling

The VAT exemption pursuant to Article 24.One.1, letter b), of Law 37/1992 is only applicable when the vehicle is already duly registered and using a tourist license plate. To request authorization for the regime, the applicant may provide any means of evidence that allows for the verification of compliance with the requirements of Royal Decree 1571/1993. The customs authority shall assess the sufficiency of the evidence, which may include documents such as a passport, tax residence certificate, or pro forma invoice.

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