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V0021-19 3 January 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

Standard VAT regime must apply to the supply of a used vehicle previously acquired under the standard regime

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.

The question raised

Whether the general regime of Value Added Tax is applicable to the delivery that will be made of the aforementioned vehicle.

The DGT's ruling

The special regime for used goods is optional and requires the submission of the declaration of commencement of activity. However, pursuant to Article 135 of Law 37/1992, if the vehicle is acquired under the general regime, the reseller must apply the general regime upon its delivery. Therefore, if the acquisition was carried out under the general regime, the special regime for used goods is not applicable to the resale.

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