Skip to content
Back to index
V3472-15 12 November 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de bienes usados

Obligation to apply the special regime for used goods to clothing sales when opting for the global profit margin method

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.

The question raised

Possibility of applying the special regime for used goods, works of art, antiques, and collector's items to the sale of said clothing.

The DGT's ruling

The entity must mandatorily apply the special regime for used goods to clothing that is susceptible to new use, regardless of whether it is sold in a shop or by weight. Since the global profit margin modality is authorized, it cannot waive this regime to apply the general one. Given that the clothing is obtained free of charge, the purchase price for determining the taxable base shall be zero.

Book your free first meeting