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An entity has queried whether the special scheme for second-hand goods can be applied to the resale of clothing and furniture received free of charge or purchased from professionals. The DGT confirms this is possible provided a declaration of commencement of activity has been filed, and details the rules regarding taxable base, invoicing, and deductions.
Cuestión planteada - Posibilidad de aplicar el régimen especial de bienes usados, objetos de arte, antigüedades y objetos de colección a la reventa de dicha ropa y muebles. En caso positivo:
Para aplicar el régimen especial, el sujeto pasivo debe haber presentado la declaración de comienzo de actividades. Si los bienes se adquieren gratuitamente de particulares, el precio de compra para la base imponible será cero. En las facturas no se puede desglosar el IVA, debiendo entenderse incluido en el precio. No se pueden deducir las cuotas soportadas por la adquisición de bienes que se transmitan bajo este régimen especial, pero sí las de otros bienes y servicios de la actividad.
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