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A second-hand clothing business inquires about VAT liability and eligibility for the special used goods regime. The DGT clarifies that voluntary application is possible if acquisition and item nature requirements are met, and outlines rules for cross-border distance sales within the EU.
Cuestión planteada 1. Sujeción al Impuesto sobre el Valor Añadido de dichas ventas y, en su caso, aplicación del régimen especial de bienes usados a la venta de ropa usada a particulares.
La venta de ropa usada está sujeta al IVA si se realiza en el territorio de aplicación del impuesto. El régimen especial de bienes usados es voluntario y requiere haber presentado la declaración de inicio de actividad. Solo es aplicable si la ropa se adquiere a no empresarios, a empresarios con régimen de franquicia o exentos, o a otros revendedores en régimen especial. Además, los bienes no deben haber sido renovados o transformados por el propio vendedor.
What is published here, applied to a company or a specific case. The first meeting is free.
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