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V2151-19 13 August 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

The general VAT regime must be applied to the sale of a vehicle previously acquired under the general regime

A vehicle trader asks whether they can apply the special regime for used goods to the sale of a vehicle purchased in Germany under the general regime. The DGT responds that, as it was acquired under the general regime, the special regime cannot be applied and the general regime must be used.

The question raised

Question posed: Whether the general regime or the special regime for used goods, works of art, antiques, and collectors' items of Value Added Tax applies to the supply the aforementioned vehicle is to be made.

The DGT's ruling

The special regime for used goods is optional and requires the submission of the declaration of commencement of activity. However, pursuant to Article 135.1 of Law 37/1992, this regime only applies to goods acquired from non-entrepreneurs, entrepreneurs under the franchise regime, exempt supplies, or resellers who already apply the special regime. Since the vehicle was acquired under the general regime, the taxable person must apply the general regime to its supply.

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