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A company importing used vehicles from Germany has enquired whether it can apply the special scheme for second-hand goods or the general scheme. The DGT has ruled that, as the vehicles are acquired from German entrepreneurs applying the general scheme, the acquisition is taxable rather than exempt, which requires the company to also apply the general scheme upon resale.
Cuestión planteada Si la operación de venta de los vehículos consultada debe tributar en el impuesto sobre el valor añadido acogida al régimen especial de los bienes usados, objetos de arte, antigüedades y objetos de colección, o al régimen general.
Si la entrega del revendedor en el Estado miembro de origen se efectuó con el régimen general, la adquisición intracomunitaria en España estará sujeta y no exenta. En este caso, el adquirente no podrá aplicar el régimen especial de bienes usados en la reventa, debiendo tributar por el régimen general. La base imponible será el importe total de la contraprestación pagada al empresario comunitario.
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