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V2227-14 1 September 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · importación temporal

IEDMT and VAT will be payable if temporary importation regime for means of transport is breached

A query was raised regarding whether the use of means of transport owned by a foreign company by a resident in Spain could trigger tax liabilities. The DGT indicates that if the temporary importation regime is lost due to failure to meet usage requirements, both the special tax and VAT will become payable.

The question raised

Possibility of the accrual of the Excise Duty on Certain Means of Transport and Value Added Tax.

The DGT's ruling

Means of transport may remain under temporary importation if they meet the requirements for registration and use by a person established outside the Community. If use by a person resident in Spain does not fall within the legal exceptions, the temporary importation regime shall be excluded. This will result in the accrual of the Excise Duty on Certain Means of Transport and VAT at the time of the termination of the regime.

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