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V1957-14 17 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

VAT benefit of 4% must be repaid via Form 309 when selling vehicles for persons with reduced mobility

A foundation has enquired whether it must repay the VAT difference after selling vehicles originally purchased at the reduced rate of 4%. The DGT has ruled that, upon the sale of such vehicles, the tax benefit is lost and the amount must be repaid to the Tax Agency.

The question raised

Obligation to reimburse the Tax Administration of the corresponding amount due to non-compliance with the requirements provided for in said provisions.

The DGT's ruling

If vehicles acquired at the reduced tax rate of 4% are sold, said tax benefit is lost. Consequently, the entity must reimburse the amount of the benefit to the Tax Administration through the submission of the non-periodic settlement return, Form 309.

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