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A professional purchasing used vehicles from other EU Member States for resale in Spain seeks clarification on whether they can apply the special scheme for second-hand goods. The Directorate General for Taxes (DGT) rules that the eligibility for this scheme upon resale depends on whether the original seller applied the general scheme or the special scheme for second-hand goods.
Cuestión planteada Posibilidad de aplicar el régimen especial de bienes usados, objeto de arte, antigüedades y objetos de colección en el Impuesto sobre el Valor Añadido a la reventa de los citados vehículos.
Si el vendedor en el otro Estado miembro aplicó el régimen general, la adquisición intracomunitaria estará sujeta al IVA español y el revendedor no podrá aplicar el régimen especial en la reventa. Si el vendedor aplicó el régimen especial de bienes usados, la adquisición no estará sujeta al IVA español y el revendedor podrá aplicar dicho régimen especial en su reventa. Para aplicar el régimen especial, el sujeto pasivo debe haber presentado la declaración de comienzo de actividad prevista en el artículo 164.1.1º de la Ley 37/1992.
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