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An association has enquired whether it may apply the special regime for second-hand goods to the sale of donated furniture and how to calculate the taxable base. The DGT has ruled that this is possible provided the requirements are met, and that the purchase price shall be considered zero.
Cuestión planteada Cuestiona la aplicación del régimen especial de bienes usados, objetos de arte, antigüedades y objetos de colección en las entregas de los muebles por parte de la consultante y, en su caso, la determinación de la base imponible.
La asociación tiene la condición de empresario si realiza entregas de bienes a cambio de contraprestación. Puede aplicar el régimen especial de bienes usados si ha presentado la declaración de comienzo de actividad y los muebles no han sido transformados o renovados por ella (la limpieza básica no lo impide). Al ser muebles obtenidos gratuitamente por donación, el precio de compra para calcular la base imponible será cero.
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