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A private individual has enquired about the VAT regime applicable to the sale of a scrapped boiler and the seller's registration category. The DGT has ruled that the reverse charge mechanism does not apply if the purchaser is not a businessperson or professional, or if the product is capable of use following repair.
Question raised - Heading under which the seller must be registered to carry out the sale of scrap goods.
The seller is the taxable person for the delivery of the boiler due to their status as a businessperson or professional. The reverse charge mechanism under Article 84.One.2º.c) of Law 37/1992 does not apply when the acquirer does not have the status of a businessperson or professional. Likewise, it does not apply if the products are susceptible to being used for their original purpose as such or after being repaired.
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