The DGT considers that as long as the vehicle has been subject to 50% of the business assets , or another percentage of involvement, the VAT tax base on the delivery of the vehicle must also be computed at 50% of the total agreed consideration
Source: audiconsultores-etlglobal.com
Latest Posts in "Spain"
- Spanish Government Clarifies Regulations on Computerized Invoicing Systems and Pre-Invoicing Document Compliance
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- New Revision 1.20 of AES Export Declaration Guide Published for Enhanced Customs Communication
- Briefing document & Podcast: E-Invoicing in Spain
- EU Regulation 2025/1728 Amends Origin Proof Procedures, Extends PEM Convention Rules Retroactively