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V0761-14 19 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

Declaration of commencement of activity required to apply the special scheme for second-hand goods

A company reselling used vehicles has enquired as to when it may begin applying the special scheme for second-hand goods. The DGT has ruled that the declaration of commencement of activity must have been previously submitted.

The question raised

The moment at which the aforementioned special regime may be applied.

The DGT's ruling

The application of the special regime for used goods, works of art, antiques, and collector's items is contingent upon the taxable person having filed the declaration of commencement of activities (form 036). Once said declaration has been filed, the reseller may choose between applying the special regime or the general regime for each delivery of goods.

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