2004 Porsche 911

on behalf of a friend, I would like to present this Porsche 911 996 with 3.6l boxer engine with automatic transmission, which has run 120,000 km. This is an import vehicle from Dubai. The train was transferred to Germany in 2016 with about 83,000 km. The current owner wanted VAT is deductible Originally transfer the vehicle to Spain, but registration in Spain was not possible. Now he's trying to sell it here. The last TÜV report is attached to the vehicle. The 911 passed without defects. The car is stainless but has age-related defects in the interior. Please report further questions.