Skip to content
V0517-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Special scheme for second-hand clothing sales may apply under certain requirements

An individual has requested clarification regarding VAT liability, formal obligations, and the applicable regime for selling second-hand clothing to private individuals within the EU. The DGT clarifies that the special scheme for second-hand goods may be applied provided the acquisition requirements are met, and that the equivalence surcharge cannot be used.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for individuals selling second-hand goods, specifically distinguishing between the special scheme for second-hand goods and the equivalence surcharge regime.

Lifecycle

2024-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact