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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.
Cuestión planteada Tipo impositivo aplicable a la importación.
La importación de un vehículo no puede beneficiarse del tipo reducido del 10% previsto para objetos de arte, antigüedades u objetos de colección, ya que la operación no se encuentra en los supuestos del artículo 91.Uno.4 de la Ley 37/1992. Tampoco procede la exención del artículo 54 por no cumplir los requisitos de destino o de la persona que realiza la entrega. Por tanto, corresponde el tipo impositivo general del 21%.
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