Back to index
V0343-14 11 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

Special scheme for second-hand goods does not apply if the vehicle was only partially used for business purposes

A query was raised regarding whether a dealership could apply the special scheme for second-hand goods to a vehicle purchased from a professional who had used it for business purposes only 50% of the time. The DGT ruled that this special scheme cannot be applied and that the transaction must be taxed under the general scheme.

The question raised

Application of the special regime for second-hand goods, works of art, antiques, and collector's items to the delivery of the second-hand vehicle subject to this inquiry, carried out by the dealership and acquired by it from a taxable person who used it for their activity at 50 percent.

The DGT's ruling

The special regime for second-hand goods is not applicable to the vehicle subject to this inquiry because the requirements of Article 135.One.1º of Law 37/1992 are not met. As the asset is partially used for the seller's business assets, the transaction must be taxed under the general VAT regime. In this case, the taxable base shall consist of the total amount of the agreed consideration.

Book your free first meeting