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A company purchasing stock of damaged or discontinued clothing for resale has consulted its IAE classification and the applicable VAT treatment. The DGT has determined that such clothing does not qualify as second-hand goods and must be subject to the general VAT regime.
Cuestión planteada - Epígrafe del Impuesto sobre Actividades Económicas.
La ropa deteriorada o descatalogada no puede considerarse bien usado a efectos del Impuesto sobre el Valor Añadido según el artículo 136.1 de la Ley 37/1992. Por tanto, la entidad debe aplicar el régimen general del impuesto a sus entregas. En cuanto al IAE, debe darse de alta en el grupo 656 para la venta de bienes usados, salvo que comercialice otros bienes excluidos que requieran epígrafes específicos.
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