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V0574-15 13 February 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción al impuesto

Sale of personal assets is not subject to VAT

An individual has enquired whether the sale of used furniture and household goods from their property in a commercial premises is subject to VAT. The DGT has ruled that, as the individual is not acting as a businessperson or professional, the transaction is not subject to the tax.

The question raised

Liability for Tax regarding the aforementioned sales and the obligation to register as an entrepreneur or professional.

The DGT's ruling

The onerous transfer of used goods by natural persons acting not as entrepreneurs or professionals is not subject to VAT. If the sale is limited to items from personal assets and no entrepreneur status exists, there is no obligation to charge the tax or to register as an entrepreneur. The fact of carrying out the sale in a commercial premises owned by them does not convert the operation into a business activity.

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