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V2333-18 20 August 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de entrega de bienes

A purchaser's sworn declaration may serve to prove the transport of a vehicle to another Member State

A dealership inquired whether a sworn declaration signed by a private customer residing in France is sufficient to justify the transport of a new vehicle and thus apply the VAT exemption. The DGT responded that any means of proof admissible under law may be used, including a sworn declaration, although its effectiveness will depend on the collective assessment by the Administration.

The question raised

Yes, for the purposes of Article 25, paragraph two, of Law 37/1992, said sworn declaration serves as a justifying element of the transport of the vehicle.

The DGT's ruling

The dispatch or transport of goods to the destination Member State may be justified by any means of proof admitted in law, not being limited solely to the examples provided in the VAT Regulation. Therefore, a sworn declaration from the acquirer stating that the transport actually took place may assist in proving said fact. However, a mere sworn declaration does not appear to justify, in itself, the reality of the intra-Community transport, and its validity will depend on the joint assessment carried out by the Administration.

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