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V1646-17 26 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · importación de bienes

Importing a vehicle from Ceuta to EU territory is subject to VAT and import duties

An individual who moved their residence to Ceuta wishes to sell their vehicle in mainland Spain. The DGT has determined that the entry of the vehicle is considered an import of goods subject to VAT and import duties.

The question raised

Liability for Value Added Tax on the prior importation of the vehicle in order to sell it within the territory where the tax applies.

The DGT's ruling

The introduction of a vehicle originating from a third territory, such as Ceuta, is considered an import of goods subject to VAT. The exemption for reimportation only applies if specific requirements are met, including that the reimportation is exempt from or not subject to import duties. In this case, the vehicle lost its status as Union goods upon leaving the customs territory and cannot benefit from the exemption having exceeded the three-year period.

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