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A consultant operating under the special scheme for margin goods acquired a used vehicle in Germany. They are inquiring which regime should be applied for its resale in Spain.
Cuestión planteada Régimen aplicable a la reventa del mencionado vehículo de conformidad con la Ley del Impuesto sobre el Valor Añadido.
Si el vendedor alemán aplicó el régimen general, la adquisición intracomunitaria está sujeta al IVA español y el consultante no podrá aplicar el régimen especial en la reventa. Si el vendedor alemán aplicó el régimen especial de bienes usados, la adquisición no está sujeta al IVA español y el consultante sí podrá aplicar el régimen especial en su reventa.
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