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V1336-22 ·13 June 2022 ·consulta-vinculante Medium impact
Tax

Application of the special scheme for second-hand goods depends on intra-Community acquisition taxation

A professional purchasing used vehicles from other EU Member States for resale in Spain seeks clarification on whether they can apply the special scheme for second-hand goods. The Directorate General for Taxes (DGT) rules that the eligibility for this scheme upon resale depends on whether the original seller applied the general scheme or the special scheme for second-hand goods.

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Lifecycle

2022-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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