Skip to content
Back to index
V5072-26 24 June 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · transmisión onerosa

Sale of ambulances subject but exempt from VAT if no deduction was allowed at purchase

A healthcare transport company asks whether the sale of its ambulances is subject to or exempt from VAT. The DGT responds that the transfer will be subject but exempt if no VAT deduction was allowed at acquisition and the regularisation period has ended.

The question raised

Question raised: Whether the transfer of ambulances is subject to and exempt from Value Added Tax and, if not, the applicable tax rate.

The DGT's ruling

The supply of goods is subject to tax if the entity holds the status of a trader. The transfer of vehicles used in exempt operations shall be subject to but exempt from VAT if the taxable person was not allocated the right to full or partial deduction of the tax incurred upon their acquisition. If these requirements are not met, the supply shall be subject to the general rate of 21 percent.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact