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V0286-22 15 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

Potential application of the special regime for second-hand goods to the sale of furniture donated by private individuals

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.

The question raised

It questions the application of the special scheme for second-hand goods, works of art, antiques, and collectors' items in the supplies of furniture by the applicant and, where applicable, the determination of the taxable base.

The DGT's ruling

The association holds the status of a taxable person if it makes supplies of goods in exchange for consideration. It may apply the special scheme for second-hand goods if it has filed the declaration of commencement of activity and the furniture has not been transformed or renovated by it (basic cleaning does not prevent this). As the furniture was obtained free of charge through donation, the purchase price for calculating the taxable base shall be zero.

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