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A company has enquired whether the special VAT regime for second-hand goods, works of art, antiques, and collectors' items can be applied when selling artworks contributed by a partner. The Directorate-General for Taxes (DGT) has ruled that this is possible, provided the works meet the legal definition and were acquired from a person not acting in a business capacity.
Cuestión planteada La consultante pretende conocer si, en el momento en que venda cualquiera de las mencionadas obras, puede aplicar el régimen especial de los bienes usados, objetos de arte, antigüedades y objetos de colección del Impuesto sobre el Valor Añadido.
El régimen especial de bienes usados, objetos de arte, antigüedades y objetos de colección es de aplicación opcional y puede renunciarse para cada operación. Para aplicarlo, el sujeto pasivo debe haber presentado la declaración de comienzo de actividad y las obras deben cumplir la definición de objeto de arte del artículo 136. En este caso, al haber sido adquiridas a un particular, se cumplen los requisitos del artículo 135.1.a).
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