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V1273-20 6 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Vehicle purchase subject to VAT if transport not provided by supplier and linked to delivery

A private individual asks whether they can reclaim VAT on a vehicle purchased in the Iberian Peninsula when moving to the Canary Islands. The DGT responds that no VAT recovery or deduction is allowed.

The question raised

Whether there is a right to obtain a Value Added Tax refund and the procedure through which it must be obtained.

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