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V2167-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

Declaration of high-value assets required to access used goods regime

An entity asks whether it must register under the used goods regime from the first purchase of coins to benefit from it in future sales. The DGT responds that the regime is voluntary but requires prior submission of the declaration of registration as provided in article 164 of the VAT Law.

In 6 key points

Lifecycle

2025-11-13PublishedPublished 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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