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V2662-20 ·17 August 2020 ·consulta-vinculante Medium impact
Tax

Purchasing goods from private individuals is subject to ITP if the transaction is not subject to VAT

An antique trading company asks whether acquisitions of goods from private individuals are subject to ITP and AJD. The DGT responds that liability for ITP will depend on whether the transaction is subject to VAT or not.

In 6 key points

Lifecycle

2020-08-17PublishedPublished 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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