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A company selling second-hand clothing obtained free of charge from containers inquires whether it can apply the special regime for used goods. The DGT rules that, as it has authorisation for the global profit margin method, it must mandatorily apply said regime to the used clothing.
Cuestión planteada - Posibilidad de aplicar el régimen especial de bienes usados, objetos de arte, antigüedades y objetos de colección a la venta de dicha ropa.
La entidad debe aplicar obligatoriamente el régimen especial de bienes usados a la ropa que sea susceptible de nueva utilización, independientemente de si se vende en tienda o al peso. Al tener autorizada la modalidad de margen de beneficio global, no puede renunciar a este régimen para aplicar el general. Dado que la ropa se obtiene gratuitamente, el precio de compra para determinar la base imponible será cero.
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