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V0639-26 19 March 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

Used goods regime requires chromos or cards to be used items or collectibles

A stationery dealer asks whether the special used goods regime applies to the sale of envelopes and closed boxes. The DGT responds that applicability depends on whether the products meet the definition of used goods or collectibles and on who the original seller was.

The question raised

Application of the special regime if the consultant begins to sell packs and boxes that are acquired directly and have not been previously opened.

The DGT's ruling

The special regime for used goods, works of art, antiques, and collector's items is optional and requires the submission of the declaration of commencement of activity. It may only be applied if the trading cards or cards are considered used goods or collector's items and have been acquired from the persons provided for in Article 135.1.1º of Law 37/1992, as private individuals. It shall not be applicable if they are acquired from a business person who has sold them subject to the general regime of the Tax.

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