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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.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido de las ventas que realice de vehículos adquiridos previamente a particulares sin devengo del Impuesto sobre el Valor Añadido. Posibilidad de aplicar el régimen especial de bienes usados, objetos de arte, antigüedades y objetos de colección a dicha actividad, aplicando el régimen general del Impuesto en las restantes actividades económicas que realice.
Las entregas de vehículos usados adquiridos a particulares no gozan de la exención técnica por no haber existido una exclusión previa del derecho a deducir. No obstante, la empresa puede optar por aplicar el régimen especial de bienes usados, objetos de arte, antigüedades y objetos de colección, el cual es de carácter voluntario y puede aplicarse operación por operación. Si la empresa realiza otras actividades, puede aplicar el régimen general en ellas, debiendo observar las reglas de sectores diferenciados de actividad.
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