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V1237-23 ·10 May 2023 ·consulta-vinculante Medium impact
Tax

Special regime for second-hand goods may apply to furniture sales, provided they have not been transformed or renovated

A company that purchases, repairs, and sells second-hand furniture has requested clarification on whether it can apply the special regime for second-hand goods. The DGT has ruled that this is possible, provided the furniture has not been transformed or renovated at a cost exceeding its acquisition price, and that all established acquisition requirements are met.

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2023-05-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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