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Used Goods: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 23 rulings · 2014–2026

Current position

The special regime for used goods is optional and can be applied on an operation-by-operation basis, provided that the declaration of commencement of activity has been filed. For a good to be considered used, it must not have been transformed or renovated by the seller if the cost of said operation exceeds the acquisition price. Basic cleaning repairs do not invalidate the condition of being a used good. Application requires that the acquisition be made from the subjects provided for in Article 135.1 of Law 37/1992.

The DGT's position remains constant regarding the definition of the subjects and the mandatory nature of the activity declaration. Throughout the rulings, the limits of the 'used good' condition have been specified, clarifying that renovation exceeding the acquisition price alters the nature of the regime. It has also been delimited that cleaning repairs do not prevent its application.

Turning points

  1. V0303-19

    Establishes that goods renovated or transformed by the transferor are not considered used goods if the cost exceeds the acquisition price.

  2. V1237-23

    Specifies that repairs consisting of basic cleaning processes do not invalidate the condition of being a used good.

Analysis based on 23 of 23 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

23
V4047-15 16 Dec 2015

Standard 21% VAT rate applies to the sale of historic vehicles

SG de Impuestos sobre el Consumo
tipo impositivovehículo históricoobjetos de colecciónantigüedadesobjetos de arte LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno. 4
Affects CompanyExpat · Non-residentIndividual

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