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An agricultural machinery company has enquired whether it can apply the special scheme for second-hand goods to purchases made from private individuals and whether it can choose to apply it on an operation-by-operation basis. The DGT has ruled that this is possible provided the machinery has not been renovated or transformed by the purchaser, and that the application of the scheme is optional for each individual transaction.
Cuestión planteada Posibilidad de aplicar el régimen especial de bienes usados del Impuesto sobre el Valor Añadido a las compras que se realizan a particulares. En caso afirmativo, posibilidad de darse de alta en la opción de tributación por el margen de beneficio operación por operación en cualquier momento del período impositivo, mediante la presentación del modelo 036.
El régimen especial de bienes usados es aplicable a las entregas de maquinaria adquirida a personas sin condición de empresario o profesional, siempre que el bien no haya sido renovado o transformado por el sujeto pasivo. Este régimen es de carácter voluntario y el sujeto pasivo puede renunciar a él para cada operación en particular sin necesidad de comunicación expresa a la Administración. Para su aplicación, es requisito haber presentado la declaración de comienzo de actividad prevista en el artículo 164.1.1º de la Ley 37/1992.
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