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A company reselling imported second-hand handbags requested clarification on the applicable VAT rate and whether it could use the special scheme for second-hand goods. The DGT ruled that the general rate of 21% must be applied and that the margin scheme cannot be used because the goods were imported.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a las entregas de bolsos usados efectuadas por la consultante.
Las entregas de bolsos usados importados por el revendedor no pueden acogerse al régimen especial de bienes usados, objetos de arte, antigüedades y objetos de colección. Las ventas en territorio nacional están sujetas al IVA, y las entregas a otros Estados miembros a empresarios identificados están exentas según el artículo 25 de la Ley 37/1992. El tipo impositivo aplicable a estas operaciones es el 21%.
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