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V3017-19 ·28 October 2019 ·consulta-vinculante Medium impact
Tax

Special scheme for second-hand goods may apply to resale if the intra-Community acquisition also used it

A taxpayer asks whether the special scheme for second-hand goods can be applied to the resale of a vehicle acquired within the EU. The DGT explains that the eligibility for this scheme depends on whether the seller in the other Member State applied the special scheme or the general scheme.

In 6 key points

Lifecycle

2019-10-28PublishedPublished 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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