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V0240-18 ·1 February 2018 ·consulta-vinculante Medium impact
Tax

The special scheme for second-hand goods is optional and may be applied to each individual transaction

A query was raised regarding the requirements for applying the special scheme for second-hand goods following the acquisition of a vehicle. The DGT ruled that this scheme is voluntary and that a taxpayer may choose to apply it or waive it on an individual transaction basis.

In 6 key points

Lifecycle

2018-02-01PublishedPublished 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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