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V1738-22 21 July 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

Special scheme for second-hand goods may apply to vehicle sales purchased from private individuals

A company enquired whether the resale of vehicles purchased from private individuals without VAT should be subject to the general regime or the special scheme for second-hand goods. The DGT ruled that while sales are subject to VAT at the standard rate, the special scheme for second-hand goods may be applied optionally.

The question raised

Value Added Tax treatment of sales made of vehicles previously acquired from private individuals without the accrual of Value Added Tax. Possibility of applying the special regime for used goods, works of art, antiques, and collector's items to said activity, while applying the general Tax regime to the remaining economic activities carried out.

The DGT's ruling

The supply of used vehicles acquired from private individuals does not benefit from the technical exemption as there was no prior exclusion of the right to deduct. Nevertheless, the company may opt to apply the special regime for used goods, works of art, antiques, and collector's items, which is voluntary and may be applied on an operation-by-operation basis. If the company carries out other activities, it may apply the general regime to them, while observing the rules for differentiated sectors of activity.

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