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V0344-14 11 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

Special scheme for second-hand goods cannot be applied to vehicles purchased from VAT-registered businesses

A second-hand vehicle dealer has enquired whether they can apply the special scheme for second-hand goods to their sales. The DGT has ruled that this is not applicable because the vehicles are acquired from businesses or professionals in transactions that are both taxable and not exempt.

The question raised

Application of the special regime for second-hand goods, works of art, antiques, and collector's items to the deliveries of vehicles carried out by the taxpayer.

The DGT's ruling

The special regime for second-hand goods is not applicable when the goods are acquired from entrepreneurs or professionals in transactions subject to and not exempt from VAT. Pursuant to Article 135.one.1 of Law 37/1992, this regime only applies if the acquisition is made from persons not holding the status of entrepreneur, from persons under the franchise regime with investment goods, through specific exempt transactions, or from other resellers who already applied the special regime.

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