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V1712-21 ·2 June 2021 ·consulta-vinculante Medium impact
Tax

Special scheme for second-hand goods cannot be applied if intra-Community acquisition is taxed under the general scheme

A company importing used vehicles from Germany has enquired whether it can apply the special scheme for second-hand goods or the general scheme. The DGT has ruled that, as the vehicles are acquired from German entrepreneurs applying the general scheme, the acquisition is taxable rather than exempt, which requires the company to also apply the general scheme upon resale.

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2021-06-02PublishedPublished 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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