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V1521-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

Application of the special scheme for second-hand goods depends on whether the previous acquisition was taxed under the special or general scheme

A vehicle trading company has requested clarification on whether its sales should be taxed under the general scheme or the special scheme for second-hand goods. The DGT has ruled that if the vehicles were acquired under the special scheme, the company may choose between the special or general scheme; however, if they were acquired under the general scheme, the general scheme must be applied to the resale.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations for second-hand goods traders, establishing that the method of initial acquisition dictates the mandatory tax regime for subsequent sales.

Lifecycle

2021-05-21PublishedPublished 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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