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A watch trading company has requested clarification on how to settle VAT for the sale of new watches, as opposed to second-hand ones. The DGT clarifies that the general regime applies to new watches, requiring the 21% rate to be applied to the total consideration, while allowing for the deduction of VAT paid on acquisitions.
Cuestión planteada Corrección del procedimiento de liquidación del Impuesto aplicado en el caso de las ventas de relojes nuevos sujetas al régimen general.
Las ventas de relojes nuevos están sujetas al régimen general de IVA. La base imponible es el importe total de la contraprestación y se debe aplicar el tipo impositivo del 21%. El sujeto pasivo puede deducir las cuotas soportadas por la adquisición de estos relojes siempre que se destinen a operaciones sujetas y no exentas, o a exportaciones e intracomunitarias exentas, cumpliendo los requisitos formales de facturación.
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