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V2000-14 25 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción

Sale of a private collection of vessels and amphorae is not subject to VAT

An individual has enquired whether the sale of their private collection of clay and earthenware vessels and amphorae is subject to VAT. The DGT has ruled that it is not, as the transaction is not carried out within the scope of a business or professional activity.

The question raised

Liability for Value Added Tax.

The DGT's ruling

VAT only taxes the supply of goods carried out by entrepreneurs or professionals in the course of their activity. Transactions carried out by private individuals outside of a business or professional activity are not subject to the tax. Therefore, the sale of goods that form part of the private assets of a natural person is not subject to VAT.

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