Skip to content
Back to index
V1436-14 30 May 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen general

General VAT regime applies to resale of used goods from VAT-registered businesses

A consultant buying used items at airline auctions asks which VAT regime applies. The DGT confirms the general regime applies and that VAT paid can be deducted if the consultant carries out taxable and non-exempt operations.

The question raised

Applicable regime in Value Added Tax.

The DGT's ruling

The consultant is considered an entrepreneur or professional, therefore their operations are subject to and not exempt from VAT. Neither the equivalence surcharge regime nor the special regime for used goods is applicable, as the latter does not include acquisitions from entrepreneurs bearing the tax. The taxable base shall be the total amount of the consideration and they may deduct the tax amounts borne if they carry out subject and non-exempt operations.

Book your free first meeting