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V1175-23 ·8 May 2023 ·consulta-vinculante Medium impact
Tax

General VAT regime may be applied instead of the special scheme for second-hand goods on an individual basis

A used vehicle resale company has enquired whether it can apply the general VAT regime to its transactions. The DGT clarifies that, following the submission of the activity commencement declaration, the taxable person may choose between the special scheme and the general regime for each individual transaction without the need for prior notification.

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2023-05-08PublishedPublished 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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