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An association inquires how to calculate the taxable base under the special regime for second-hand goods when the movable property has been donated by private individuals. The DGT responds that, as there is no consideration in the acquisition, the purchase price for calculating the profit margin is zero.
Question posed: Clarification of the binding ruling of February 15, 2022, inquiry V0286-22, and specifically, it questions the calculation of the taxable base under the Special Regime for second-hand goods, works of art, antiques, and collectors' items.
Under the special regime for second-hand goods, the taxable base is the profit margin (the difference between the sale price and the purchase price) less the VAT amount. If the goods are acquired free of charge through donation, the purchase price for determining said margin shall be zero.
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