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V2422-21 ·16 September 2021 ·consulta-vinculante Medium impact
Tax

Online sale of trading cards and antiques classified as retail, allowing optional application of special VAT scheme

The taxpayer inquired about the appropriate IAE headings for selling trading cards and antiques online and the applicable VAT regime. The DGT ruled that this activity constitutes retail trade and that the taxpayer may opt for the special VAT scheme for second-hand goods, works of art, antiques, and collectors' items.

In 6 key points

How it affects those involved

Businesses selling second-hand goods or collectibles online can benefit from the special VAT scheme, which may simplify tax administration and improve margins.

Lifecycle

2021-09-16PublishedPublished 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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