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Collectible Objects: 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 9 rulings · 2015–2026

Current position

The special regime for used goods, works of art, antiques, and collectible objects is optional and requires the submission of the declaration of commencement of activity. For its application, goods such as numismatic coins or trading cards must be considered collectible objects according to code NC 9705 00 00. The tax base is calculated based on the profit margin, and invoices must not break down the IVA (Value Added Tax) amount.

The DGT's position remains constant regarding the application of the special regime for goods that meet the consideration of collectible objects (NC 9705 00 00). Recent rulings specify the requirements for acquisitions from private individuals and the mechanics for calculating the profit margin. No changes in criterion are observed, but rather a greater technical specificity regarding the nature of the goods and compliance with Law 37/1992.

Turning points

  1. V3004-23

    Establishes that silver coins with numismatic interest (NC 9705 00 00) may qualify for the special regime, distinguishing them from exempt means of payment.

  2. V2121-24

    Specifies that the special regime is voluntary per transaction and defines that the tax base shall be calculated based on the profit margin.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
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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