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A non-profit organisation has enquired whether the sale of recycled items (furniture, clothing, etc.) at low prices is subject to VAT. The Directorate General for Taxes (DGT) has ruled that if consideration exists, even if below market value, the activity is subject to the tax, unless the price is merely symbolic.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la venta de objetos usados y reciclados en los talleres.
Las entidades sin ánimo de lucro son empresarios de IVA cuando realizan actividades económicas a título oneroso. Si la contraprestación es meramente simbólica o desproporcionadamente inferior al valor de mercado, la operación se considera sin contraprestación y no hay sujeción al impuesto. Si existe contraprestación real, la venta de bienes está sujeta al IVA, ya que las exenciones por asistencia social solo cubren servicios y no entregas de bienes, y la exención de bienes reciclados no aplica si la adquisición fue una donación.
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