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A taxpayer intending to trade in works of art under the special scheme asks whether an auction house invoice is sufficient to justify a purchase from a private individual. The DGT rules that the taxpayer must issue their own purchase document, signed by the seller.
Cuestión planteada Si la factura citada anteriormente cumple con los requisitos previstos en el artículo 16.2.a), del Reglamento por el que se regulan las operaciones de facturación, en el supuesto de adquirir una obra de arte a un particular a través de una sala de subastas.
Al aplicar el régimen especial de bienes usados, objetos de arte, antigüedades y objetos de colección, el sujeto pasivo debe expedir un documento que justifique las adquisiciones a no empresarios o profesionales. Este documento debe estar firmado por el transmitente y contener los requisitos del artículo 6.1 del Reglamento de facturación. La factura emitida por una sala de subastas por su mediación no exime al adquirente de esta obligación.
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