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A company reselling second-hand jewellery online seeks clarification on the VAT liability and applicable tax rates for its sales. The DGT determines that liability depends on whether the destination is Spain, a non-EU country, or another EU Member State, and whether the special scheme for second-hand goods applies.
Cuestión planteada - Sujeción al Impuesto sobre el Valor Añadido de las ventas realizadas a través de Internet.
Las entregas en territorio español están sujetas al IVA. Las ventas fuera de la UE están sujetas pero exentas por exportación. En la UE, las ventas a profesionales identificados están exentas, salvo que se aplique el régimen especial de bienes usados. Para ventas a no profesionales en la UE, se aplica el régimen de ventas a distancia según los límites cuantitativos de cada Estado. El tipo impositivo aplicable es el 21%.
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