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VAT practical manual 2022.
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Intra-EU acquisitions of new means of transport by private individuals and companies without a VAT registration number

This includes intra-Community acquisitions of new means of transport made by the following persons:

  • Private individuals.

  • 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 true, 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.

The following are considered means of transport:

  1. Motor-driven land vehicles with a cylinder capacity greater than 48 cm3 or whose power exceeds 7.2 kW.

  2. Vessels with a maximum length of more than 7.5 metres, except those affected by the exemption provided for in the field of operations assimilated to exports.

  3. Aircraft with a total take-off weight exceeding 1,550 kilograms, except for those affected by the exemption provided for in the scope of operations assimilated to 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. Land vehicles must not have travelled more than 6,000 km, vessels must not have sailed more than 100 hours and aircraft must not have 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.