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An individual has requested a ruling regarding the taxable base and the VAT rate applicable to the resale of a second-hand mobile home purchased in France. The Directorate General for Tax (DGT) indicates that, if the taxpayer is a business owner and the asset is not classified as real estate, they may opt for either the special scheme for second-hand goods or the general VAT regime.
Cuestión planteada Se cuestiona sobre qué importe debe la consultante calcular la base imponible de la operación así como el tipo de gravamen al que debe tributar la operación.
Si la mobil-home no es un bien inmueble (por no estar fijada al suelo de forma permanente), el empresario puede aplicar el régimen especial de bienes usados siempre que haya presentado la declaración de inicio de actividad. En este régimen, la base imponible es el margen de beneficio (diferencia entre precio de venta y compra). El tipo de gravamen aplicable es el general del 21%, salvo que se califique como edificación apta para vivienda.
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