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V3178-18 13 December 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

The sale of a used vessel by a non-reseller professional is subject to the general VAT regime

A company dedicated to the sale of new vessels asks whether the sale of a used vessel, acquired through an exempt transaction, is subject to VAT. The DGT responds that, as the company is not a regular reseller of used goods, it must apply the general regime.

The question raised

Tax liability of the subsequent sale of the vessel acquired with a tax exemption.

The DGT's ruling

The sale of a used good by a company constitutes a supply of goods subject to VAT. To apply the special regime for used goods, the taxable person must have the status of a reseller, which requires making such supplies on a regular basis. If the transaction is exceptional and the requirement of regularity is not met, taxation must be carried out according to the rules of the general regime.

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