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V3465-19 ·18 December 2019 ·consulta-vinculante Medium impact
Tax

Special scheme for second-hand goods may apply if Article 135 acquisition requirements are met

A company enquired whether the special scheme for second-hand goods, works of art, antiques and collectors' items could be applied to the resale of goods damaged by insurance events. The DGT indicates that this is possible provided the acquisition requirements are met and that the scheme is optional for each individual transaction.

In 6 key points

Lifecycle

2019-12-18PublishedPublished 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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