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V2035-25 ·29 October 2025 ·consulta-vinculante Medium impact
Tax

Possibility of applying the special scheme for margin goods on the resale of mobile phones acquired from EU resellers

The DGT confirms that the special regime for used goods may apply if the goods are genuinely used and evidence is provided that the original seller in another EU member state applied the regime.

In 6 key points

How it affects those involved

Retailers reselling used mobile phones from EU wholesalers may qualify for the special regime under certain conditions.

Lifecycle

2025-10-29PublishedPublished 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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