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A company asks whether the resale of goods purchased from individuals can qualify for the special regime for used goods, artworks, antiques and collectibles. The DGT responds that this is possible provided the acquisition and nature of the goods meet the requirements.
Question posed: Whether the supplies of the products consulted by the requesting company may be taxed under the special regime for used goods, works of art, antiques, and collectors' items
El régimen especial de bienes usados es opcional y requiere haber presentado la declaración de comienzo de actividad. Solo es aplicable si los bienes se adquieren a particulares, empresarios con régimen de franquicia, en entregas exentas o a otros revendedores del régimen especial. Los bienes deben ser muebles corporales susceptibles de uso duradero que hayan sido utilizados previamente por un tercero, excluyendo materiales de recuperación, envases o bienes renovados o transformados por el propio revendedor.
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