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A company that purchases, repairs, and sells second-hand furniture has requested clarification on whether it can apply the special regime for second-hand goods. The DGT has ruled that this is possible, provided the furniture has not been transformed or renovated at a cost exceeding its acquisition price, and that all established acquisition requirements are met.
Cuestión planteada Si la consultante puede tributar por las entregas consultadas aplicando el régimen especial de los bienes usados, objetos de arte, antigüedades y objetos de colección, determinando la base imponible operación por operación.
El régimen especial de bienes usados es opcional y puede aplicarse operación por operación. Para que los muebles sean considerados bienes usados, no deben haber sido transformados o renovados por el vendedor si el coste de dicha operación supera el precio de adquisición. Las reparaciones que consistan en procesos básicos de limpieza no invalidan esta condición. Si no se aplica este régimen o se renuncia a él, se debe tributar por el régimen general.
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