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A non-profit organisation has enquired whether it must apply 21% VAT to the sale of donated second-hand clothing. The DGT has ruled that the entity is considered a taxable person for VAT purposes and may apply the special scheme for second-hand goods. Furthermore, income from such sales may be subject to Corporate Tax if they constitute an economic activity.
Question raised 1) Whether Value Added Tax at a rate of 21 percent must be charged on the sale.
The entity holds the status of a trader when making supplies of goods in exchange for consideration, therefore its sales are subject to VAT. It may apply the special scheme for second-hand goods if it meets the requirements of Article 136 of Law 37/1992 and has submitted the declaration of commencement of activity. Regarding Corporate Income Tax, the income derived from these sales shall not be exempt if the activity constitutes an economic activity pursuant to Article 5 of the LIS.
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