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V1738-22 ·21 July 2022 ·consulta-vinculante Medium impact
Tax

Special scheme for second-hand goods may apply to vehicle sales purchased from private individuals

A company enquired whether the resale of vehicles purchased from private individuals without VAT should be subject to the general regime or the special scheme for second-hand goods. The DGT ruled that while sales are subject to VAT at the standard rate, the special scheme for second-hand goods may be applied optionally.

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2022-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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