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V0064-16 ·12 January 2016 ·consulta-vinculante Medium impact
Tax

Special regime for used goods applicable to leisure boat sales under certain requirements

A company trading in leisure boats has requested clarification on the requirements for applying the special regime for used goods, works of art, antiques, and collectors' items. The DGT explains that this is possible provided the acquisition conditions are met and the taxable person has filed a declaration of commencement of activity.

In 6 key points

How it affects those involved

Companies trading in second-hand leisure boats can benefit from the special VAT regime for used goods, provided they comply with specific acquisition criteria and formalise their business activity with the tax authorities.

Lifecycle

2016-01-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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