Skip to content
V0574-15 ·13 February 2015 ·consulta-vinculante Medium impact
Tax

Sale of personal assets is not subject to VAT

An individual has enquired whether the sale of used furniture and household goods from their property in a commercial premises is subject to VAT. The DGT has ruled that, as the individual is not acting as a businessperson or professional, the transaction is not subject to the tax.

In 5 key points

Lifecycle

2015-02-13PublishedPublished 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