- A physical person is the owner with another partner of a community of goods dedicated to the transportation of goods
- In order to obtain the mandatory transport card for the vehicle, issued by the General Traffic Directorate, the owner of the means of transport must be a physical person, not the community of goods or more than one person
- The community’s right to deduct the VAT paid on the acquisition of the vehicle, when the owner is the mentioned physical person.
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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