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A second-hand watch trading company has requested clarification on which tax applies when purchasing goods from private individuals. The DGT has clarified that acquisitions from private individuals are subject to ITPAJD rather than VAT, as VAT is exclusive and depends on the status of the transferor.
Cuestión planteada - Obligación de presentar una declaración-liquidación por el Impuesto sobre Transmisiones Patrimoniales Onerosas en la Comunidad Autónoma correspondiente por cada bien adquirido a un particular.
La aplicación del IVA excluye la modalidad de transmisiones patrimoniales onerosas del ITPAJD. Para determinar el tributo aplicable, se debe verificar si el transmitente es empresario o profesional en el ejercicio de su actividad; si es particular, la operación queda sujeta al ITPAJD. En el caso de bienes muebles, el tipo de gravamen será del 4 por 100, salvo que la Comunidad Autónoma haya fijado uno distinto. El importe de las cuotas de ITPAJD pagadas por el adquirente se considerará mayor precio de compra para calcular el margen de beneficio en el régimen especial de bienes usados del IVA.
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