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V1712-16 ·19 April 2016 ·consulta-vinculante Medium impact
Tax

Special scheme for second-hand goods may apply to card game resale if activity commencement declaration has been filed

An entity enquired whether the special scheme for second-hand goods, works of art, antiques and collectors' items could be applied to the sale of collectible card games and how to calculate the taxable base. The DGT responds that this is possible provided the declaration of commencement of activity has been submitted, and explains the methods for calculating the profit margin.

In 6 key points

Lifecycle

2016-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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