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A joint ownership entity involved in vehicle scrapping has enquired whether the sale of scrap metal and reusable parts is exempt from VAT. The DGT clarifies that the exemption has been repealed and that parts may fall under the second-hand goods scheme subject to certain conditions.
Cuestión planteada - Aplicación de la exención prevista en el artículo 20.Uno.27º de la Ley 37/1992 a la venta de los desperdicios férreos, no férreos y chatarra a empresas.
La venta de desperdicios férreos, no férreos, chatarra y piezas reutilizables está sujeta al IVA y no exenta. Las piezas reutilizables pueden aplicar el régimen especial de bienes usados si se adquieren a particulares o a empresarios en los supuestos del artículo 135.1 de la Ley 37/1992. Si no se cumplen estos requisitos o se renuncia al régimen especial, se aplicará el régimen general del impuesto.
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