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V0991-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

The purchase price for the second-hand goods regime shall be zero if the goods have been acquired by donation

An association inquires how to calculate the taxable base under the special regime for second-hand goods when the movable property has been donated by private individuals. The DGT responds that, as there is no consideration in the acquisition, the purchase price for calculating the profit margin is zero.

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2022-05-05PublishedPublished 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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