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V1660-22 11 July 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · transmisiones patrimoniales onerosas

The importation and acquisition of a vehicle in a non-EU country is not subject to the ITPAJD

A resident citizen in Spain asks whether they must pay the Transfer Tax upon importing and acquiring a vehicle in a non-EU country. The DGT responds that the transaction is not subject to the tax.

The question raised

Question posed: Whether tax must be paid under the Transfer Tax and Documented Legal Acts Tax in its Onerous Property Transfers modality.

The DGT's ruling

The importation of a vehicle does not fall within the scope of the ITPAJD in its onerous property transfers modality. Likewise, the acquisition of a vehicle carried out in a non-EU country is not subject to the tax as it falls outside its territorial scope of application. The tax is levied on transfers of assets located in Spanish territory or abroad when the liable party has residence in Spain, but it is not levied on transfers of assets regardless of their nature if they occur outside of Spain.

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