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A used vehicle resale company has enquired whether it can apply the general VAT regime to its transactions. The DGT clarifies that, following the submission of the activity commencement declaration, the taxable person may choose between the special scheme and the general regime for each individual transaction without the need for prior notification.
Cuestión planteada Procedencia de alguna deducción en el supuesto de aplicar el régimen general del Impuesto sobre el Valor Añadido en cualquier operación de reventa.
Si el sujeto pasivo ha presentado la declaración de comienzo de actividades, puede aplicar el régimen especial de bienes usados o el régimen general respecto de cada operación que realice. Esta renuncia al régimen especial no requiere comunicación expresa a la Administración ni el cumplimiento de otros requisitos. No obstante, el derecho a deducir cuotas soportadas según el artículo 135.dos de la Ley solo aplica a objetos de arte, antigüedades y objetos de colección, no a bienes usados como vehículos.
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