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V0064-16 12 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

Special regime for used goods applicable to leisure boat sales under certain requirements

A company trading in leisure boats has requested clarification on the requirements for applying the special regime for used goods, works of art, antiques, and collectors' items. The DGT explains that this is possible provided the acquisition conditions are met and the taxable person has filed a declaration of commencement of activity.

The question raised

Requirements for the application of the special scheme for used goods, works of art, antiques, and collectors' items.

The DGT's ruling

The special scheme is applicable to the sale of used vessels acquired pursuant to Article 135.1 of Law 37/1992, provided that the taxable person has filed the declaration of commencement of activities. The reseller may opt for the general scheme in each transaction without the need for express communication. It shall not apply if the delivery constitutes an intra-Community delivery of a new means of transport. Under this scheme, the VAT amount is not itemized on the invoice and is not deductible for the reseller.

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