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V2682-21 5 November 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Standard 21% VAT rate applies to the importation of a vehicle classified as a collector's item

A company has requested clarification on the VAT rate applicable to the importation of a 1991 vehicle from Switzerland considered a collector's item. The DGT has ruled that the standard rate of 21% must be applied, as the vehicle does not meet the specific requirements for the reduced rate.

The question raised

Applicable tax rate for importation.

The DGT's ruling

The importation of a vehicle cannot benefit from the reduced rate of 10% provided for works of art, antiques, or collector's items, as the transaction does not fall under the cases set forth in Article 91.One.4 of Law 37/1992. Furthermore, the exemption under Article 54 is not applicable due to failure to meet the requirements regarding the destination or the person making the delivery. Therefore, the general tax rate of 21% applies.

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