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A Luxembourgish company inquires about the VAT exemption when acquiring used vehicles in Spain for resale within the EU. The DGT explains that the exemption requires proof of transport of the goods and details the system of presumptions under Implementing Regulation (EU) No 282/2011.
Question posed: VAT exemption in respect of the described intra-Community transaction.
The VAT exemption on supplies to another Member State requires that the acquirer be a taxable person with a VAT number from another Member State and that the transport be justified by any means of proof admitted in law. The rebuttable presumptions of Implementing Regulation (EU) No 282/2011 may be used, which allow transport to be presumed if the seller holds certain documents issued by independent parties. However, the Administration may rebut these presumptions after analyzing each specific case.
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