Skip to content
V3107-17 ·30 November 2017 ·consulta-vinculante Medium impact
Tax

Products with shrinkage are not second-hand goods; trading new goods requires specific IAE classifications

An entrepreneur sought clarification regarding IAE classification, the application of the second-hand goods VAT scheme, and the taxation of brokerage commissions. The DGT clarified that products with shrinkage do not constitute second-hand goods and that stock intermediation is classified as a service provision.

In 6 key points

Lifecycle

2017-11-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact