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A company has requested a ruling on whether the resale of silver coins can qualify for the special scheme for second-hand goods, works of art, antiques, and collectors' items. The Directorate-General for Taxes (DGT) states that this is possible provided the coins are considered collectors' items and the acquisition requirements of the special scheme are met.
Cuestión planteada Conocer si, en el ámbito del Impuesto sobre el Valor Añadido, sería aplicable el régimen especial de bienes usados, objetos de arte, antigüedades y objetos de colección a la reventa de las monedas de plata realizada por el consultante.
La reventa de monedas de plata está sujeta al IVA si tienen interés numismático y no son oro de inversión. El régimen especial de bienes usados es aplicable siempre que las monedas tengan la consideración de objetos de colección según el código NC 9705 00 00 de la normativa aduanera. Además, deben cumplirse los requisitos de adquisición previstos en el artículo 135.Uno de la Ley 37/1992.
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