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An electronic waste management company inquired whether it could apply the special scheme for used goods and which VAT rate applies to the resale of repaired devices. The DGT ruled that if the goods have been refurbished by the taxable person themselves, they are not considered used goods and must be taxed at the standard rate.
Cuestión planteada Requisitos para la aplicación del régimen especial de bienes usados en la venta de los aparatos que repara y tipo impositivo del Impuesto sobre el Valor Añadido aplicable a la reventa de los citados aparatos eléctricos.
Para aplicar el régimen especial de bienes usados, el sujeto pasivo debe haber presentado la declaración de comienzo de actividad. No obstante, no se consideran bienes usados aquellos que hayan sido renovados o transformados por el propio sujeto pasivo transmitente. Se entiende por renovación las operaciones para mantener las características originales cuando su coste exceda el precio de adquisición. En este caso, las entregas de aparatos electrónicos tributan al 21%.
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