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A vehicle trading company enquired whether it could apply the special scheme for second-hand goods when acquiring a vehicle from a reseller within the EU. The DGT ruled that the eligibility to apply this scheme upon resale depends on whether the seller applied the general or special scheme in their country of origin.
Cuestión planteada Posibilidad de aplicar el régimen especial cuando realiza la adquisición de un vehículo a una empresa revendedora establecida en otro Estado miembro de la Unión Europea, por considerarse al transmitente como revendedor, o aplicación de la normativa general de las adquisiciones intracomunitarias de bienes.
Si el vendedor comunitario aplica el régimen general, la adquisición intracomunitaria está sujeta al IVA español y la consultante no podrá aplicar el régimen especial en su reventa. Si el vendedor aplica el régimen especial de bienes usados en su Estado miembro, la adquisición no está sujeta al IVA español y la consultante sí podrá aplicar el régimen especial en la reventa. En ningún caso se aplicará el régimen especial si el vehículo tiene la consideración de nuevo según el artículo 13 de la Ley 37/1992.
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