Skip to content
Back to index
V2767-14 14 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

Sales of second-hand goods by a professional are subject to VAT and allow for the special scheme

An individual has enquired about the VAT treatment and the relevant IAE headings for their activity of buying and selling second-hand goods online. The DGT clarifies that such sales are subject to VAT and that the individual may opt for the special scheme for second-hand goods.

The question raised

Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido. Epígrafes del IAE

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact