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V1046-22 10 May 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

Application of used goods and intra-Community distance selling schemes to the resale of electronic parts

The taxpayer intends to collect electronic scrap parts free of charge to resell them via digital platforms. The DGT determines that the taxpayer qualifies as a business entity and explains how to apply the special scheme for used goods and the rules for distance selling.

The question raised

Heading of the Tax on Economic Activities under which the new activity is classified, whether or not the activity is considered business or professional for Value Added Tax purposes, given that sales will be primarily through digital platforms, without a commercial premises and destined for private customers, and, where applicable, inclusion in the special scheme for second-hand goods of the aforementioned tax, given that most acquisitions will be made without consideration and there will be no invoice for such operations.

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