Model , intra-community operations of used vehicles

Dołączył: 10 Mar 2024 Posty: 1

The retail trade of used cars purchased in Europe and subsequently sold in Spain is a very common activity. Now, it is necessary to know how these operations are declared in form In the following lines we clear up some doubts about this declaration. A company is dedicated to buying used cars in Germany and then reselling them in Spain. When filling out form , some questions arise such as: Purchases made from individuals in Germany would have to be declared (documented in a sales contract).

What happens to purchases made from German Buy Bulk SMS Service resellers (documented on a VAT invoice under the special regime for used goods, or as it is called in Germany by article of the German VAT law: "special profit margin regime" ), which are not declared in form as they are subject to the REBU and that is why they do not appear in any informative declaration.

Do purchases made from Spanish individuals (documented in a sales contract) have to be declared? In accordance with the provisions of articles , and of the RGAT, a commercial entity that develops the business activity of purchasing and selling vehicles, through the acquisition of used vehicles from individuals, which as a whole for each of those individuals have exceeded the figure of €, during the calendar year, and even if said acquisitions were not subject to Value Added Tax , you must relate them in the corresponding annual declaration of operations with third parties.

All of this, without prejudice to the cases in which certain taxpayers are not or are required to submit the declaration, or the operations that are excluded from the obligation to declare, in accordance with articles and of the RGAT. In particular, those operations for which there is already a periodic obligation to provide information to the state tax administration will not have to be declared, as is the case with the operations that must be included in form .

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