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A second-hand clothing company has enquired whether it can apply the special regime for second-hand goods to clothing obtained for free from donation containers. The DGT confirms that this is applicable and that, as it is a free acquisition, the purchase price used to calculate the margin shall be zero.
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 puede aplicar el régimen especial de bienes usados, objetos de arte, antigüedades y objetos de colección si optó por él al iniciar su actividad. En la modalidad de margen de beneficio, podrá renunciar al régimen especial y aplicar el general en cada operación sin comunicación previa. Al haber obtenido parte de la ropa gratuitamente, el precio de compra para determinar la base imponible será cero.
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