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V0006-16 5 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

Submission of commencement of activity declaration required to apply the second-hand goods scheme

A query was made regarding the requirements for applying the special scheme for second-hand goods in vehicle resale. The DGT ruled that the taxable person must have previously submitted a declaration of commencement of activities.

The question raised

Requirements for the application of the used goods scheme.

The DGT's ruling

The application of the special scheme for used goods, works of art, antiques, and collector's items is contingent upon the taxpayer having filed the declaration of commencement of activities (Form 036). Once this requirement is met, the reseller may choose between applying the special scheme or the general scheme for each transaction without the need to notify the Administration of the waiver.

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