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A used vehicle trader inquired whether the standard VAT regime could be applied to the sale of a vehicle acquired in Germany under said regime. The DGT ruled that, as the vehicle was acquired under the standard regime, the special scheme for margin taxed goods cannot be applied to its supply.
Cuestión planteada Si a la entrega que va a realizar del referido vehículo le resulta de aplicación el régimen general del Impuesto sobre el Valor Añadido.
El régimen especial de bienes usados es opcional y requiere la presentación de la declaración de comienzo de actividad. Sin embargo, según el artículo 135 de la Ley 37/1992, si el vehículo se adquiere por el régimen general, el revendedor debe aplicar el régimen general en su entrega. Por tanto, si la adquisición se realizó bajo el régimen general, no procede aplicar el régimen especial de bienes usados en la reventa.
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