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V1715-16 19 April 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

Special scheme for used goods may apply to second-hand book sales at a 4% rate

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.

The question raised

The tax rate applicable to the activity, and its application to either the profit margin or the selling price.

The DGT's ruling

Resellers of used books may apply the special regime for used goods, the taxable base of which is the profit margin (the difference between the selling price and the purchase price) minus the VAT amount. A rate of 4% is applied to this margin. If the general regime is chosen, the taxable base is the total amount of the consideration and a rate of 4% is applied as they are books. In both cases, the applicable rate for used books is 4%.

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