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V2662-20 17 August 2020 · SG de Impuestos sobre el Consumo Criterion in force
ITPAJD · transmisiones patrimoniales

Purchasing goods from private individuals is subject to ITP if the transaction is not subject to VAT

An antique trading company asks whether acquisitions of goods from private individuals are subject to ITP and AJD. The DGT responds that liability for ITP will depend on whether the transaction is subject to VAT or not.

The question raised

Whether the Transfer Tax and Stamp Duty applies to acquisitions of goods made from private individuals.

The DGT's ruling

If the acquisition of goods from private individuals is not subject to VAT, it shall be subject to the onerous transfer of assets modality of the Transfer Tax and Stamp Duty (ITP and AJD), with the acquirer being the taxable person. Conversely, if the transaction is subject to VAT, it shall not be subject to the Transfer Tax due to incompatibility. There is no special rule for entrepreneurs subject to the special regime for second-hand goods regarding this point.

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