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A taxpayer has requested clarification on the tax rate applicable to the sale of second-hand books and whether it should be calculated on the margin or the total price. The DGT explains that a voluntary special scheme exists for resellers of used goods, which allows taxation to be based on the profit margin.
Cuestión planteada Tipo impositivo aplicable a la actividad, y aplicación del mismo sobre el margen de beneficio o bien sobre el precio de venta.
Los revendedores de libros usados pueden aplicar el régimen especial de bienes usados, cuya base imponible es el margen de beneficio (diferencia entre precio de venta y compra) menos la cuota de IVA. A este margen se le aplica el tipo del 4%. Si se opta por el régimen general, la base imponible es el importe total de la contraprestación y se aplica el tipo del 4% por ser libros. En ambos casos, el tipo aplicable a los libros usados es el 4%.
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