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The taxpayer asks whether they can apply the special scheme for second-hand goods when reselling a vehicle acquired within the EU. The DGT rules that if the EU-based seller applied the general scheme, the acquisition in Spain is subject to VAT, and the subsequent resale must also be taxed under the general scheme.
Cuestión planteada Posibilidad de aplicar el citado régimen especial a la reventa del mencionado vehículo.
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