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A natural person buying and reselling second-hand clothing to individuals via digital platforms asks whether the special used goods regime applies and how to document purchases. The DGT responds that it can be applied voluntarily if acquisition requirements are met, and that invoices or purchase documents must be issued accordingly.
Cuestión planteada Aplicación del régimen especial de bienes usados, objeto de arte, antigüedades y objetos de colección del Impuesto sobre el Valor Añadido y, en su caso, forma de documentar el precio de adquisición de la ropa usada cuando se adquiere a particulares a través de plataformas digitales.
El régimen especial de bienes usados es voluntario y aplicable si la ropa se adquiere a no empresarios, empresarios con régimen de franquicia o bajo exenciones específicas. No es aplicable el recargo de equivalencia porque los bienes usados están excluidos de este régimen. Para las ventas, se debe expedir factura, pudiendo ser simplificada si no supera los 400 euros. Para las compras a particulares, es obligatorio expedir un documento de compra firmado por el transmitente con los datos del artículo 6.1 del Reglamento de facturación.
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