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VAT practical manual 2022.

Intra-EU acquisitions of new means of transport by private individuals and companies without a VAT registration number

Included here are intra-community acquisitions of new means of transport made by the following people:

  • Private natural persons.

  • Legal entities that do not act as entrepreneurs or professionals and that do not have a VAT NIF.

  • Entrepreneurs who pay taxes under the special regime for agriculture, livestock and fishing and who do not have VAT NIF.

  • Entrepreneurs who exclusively carry out operations exempt from VAT and who do not generate the right to deduct input VAT, lacking a VAT NIF.

When the persons mentioned in the four previous indents make purchases of goods in other Member States of the European Union other than Spain, the taxation of VAT is located in the State of origin and there is no subjection to Spanish VAT for the concept "intra-community acquisition of goods". This is so, except for the acquisition of new means of transport; In this case, the delivery is exempt from VAT in the State of origin and the intra-community acquisition is taxed in Spain.

They are considered means of transportation:

  1. Motor-driven land vehicles whose cylinder capacity is greater than 48 cm3 or whose power exceeds 7.2 kw.

  2. Vessels whose maximum length is greater than 7.5 meters, with the exception of those affected by the exemption provided for in the field of operations treated as exports.

  3. Aircraft whose total takeoff weight exceeds 1,550 kilograms, with the exception of those affected by the exemption provided for in the field of operations treated as exports.

They are considered new when any of the following circumstances occur:

  1. They are delivered no later than three months after the date on which they are first placed in service or, in the case of power-driven land vehicles, no later than six months after that date.

  2. That land vehicles have not traveled more than 6,000 km, boats have not sailed more than 100 hours and aircraft have not flown more than 40 hours.

The acquisition of a new means of transport acquired in a country of the European Union other than Spain is always subject to VAT in Spain when the means of transport is issued to the Peninsula or the Balearic Islands. regardless of the conditions of the transferor and the acquirer.