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V2934-18 ·14 November 2018 ·consulta-vinculante Medium impact
Tax

Online second-hand toy trade: classification in the IAE, VAT regime, and deductibility of expenses

A taxpayer inquires about registration in the IAE for an online store selling used toys, the application of the special VAT regime, and the deductibility of expenses for Personal Income Tax (IRPF). The DGT responds that registration must be made under group 656 of the IAE and that the special regime for used goods may be opted for if the requirements are met.

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2018-11-14PublishedPublished 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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