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An entity asks whether it must register under the used goods regime from the first purchase of coins to benefit from it in future sales. The DGT responds that the regime is voluntary but requires prior submission of the declaration of registration as provided in article 164 of the VAT Law.
Question posed: Whether it is necessary for the inquirer to register for the special scheme for second-hand goods, works of art, antiques, and collectors' items from the first purchase of coins made in order to be able to apply this scheme in the future when selling the coins.
The application of the special scheme for second-hand goods, works of art, antiques, and collectors' items is voluntary. However, for its application, it is essential to have submitted the registration tax return relating to the commencement of activities pursuant to Article 164.1.1º of the Law. Until said return is submitted, the consulted special scheme may not be applied.
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