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An entity enquired whether the special scheme for second-hand goods, works of art, antiques and collectors' items could be applied to the sale of collectible card games and how to calculate the taxable base. The DGT responds that this is possible provided the declaration of commencement of activity has been submitted, and explains the methods for calculating the profit margin.
Cuestión planteada Posibilidad de aplicar el régimen especial de bienes usados, objetos de arte, antigüedades y objetos de colección a la venta de dichos juegos de cartas y forma de cálculo de la base imponible en la reventa.
Para aplicar el régimen especial, el sujeto pasivo debe haber presentado la declaración de comienzo de actividades. El revendedor puede optar por el régimen general en cada operación sin necesidad de comunicación expresa. La base imponible se determina mediante el margen de beneficio de cada operación o, previa autorización de la Administración, mediante el margen de beneficio global para bienes distintos de los taxativamente indicados en la Ley.
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