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V0275-23 15 February 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

The general VAT regime must be applied if the used vehicle was acquired under the general regime

The taxpayer asks whether the general regime or the special regime for used goods must be applied to the sale of vehicles. The DGT responds that if the vehicle was acquired applying the general regime, the special regime cannot be applied to its resale.

The question raised

Question posed: Whether the supplies made by the taxpayer must be taxed under the general regime of value added tax or under the special regime for used goods, works of art, antiques and collectors' items

The DGT's ruling

The special regime for used goods is optional and requires having filed the declaration of commencement of activity. However, if the acquisition of the vehicle was carried out under the general regime (whether through a triangular operation or an intra-Community supply), it is not possible to apply the special regime to the subsequent resale, and it must be taxed under the general regime.

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