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V4047-15 16 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Standard 21% VAT rate applies to the sale of historic vehicles

A query was raised regarding whether the sale of a historic vehicle could qualify for the reduced 10% VAT rate. The DGT ruled that the standard 21% rate must be applied, as such vehicles do not fall under the categories of works of art, antiques, or collector's items.

The question raised

Applicable tax rate.

The DGT's ruling

The sale of historic vehicles is subject to the general tax rate of 21%. The reduced rate of 10% provided for the importation of works of art, antiques, or collector's items is not applicable, as this transaction is not included in the cases set forth in Article 91.One. 4 of Law 37/1992.

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