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V0759-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Sale of second-hand movable goods subject to VAT if intended to intervene in the market

An individual enquired whether the sale of second-hand movable goods via online platforms is subject to VAT. The DGT ruled that it depends on whether the person acts as a trader or professional with the intention of intervening in the market.

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2024-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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