Doctrine by topic · DGT Observatory

Special Regime for 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 71 rulings · 2014–2026

Current position

The special regime for used goods allows taxation on the profit margin, understood as the difference between the selling price and the purchase price. The purchase price is the total consideration paid to the transferor, without including costs for repairs, materials, handling services, or documentation acquired from third parties. The VAT (IVA) incurred on such external services is deductible by the reseller.

The DGT's position remains constant regarding the definition of the profit margin. Rulings confirm that the purchase price should not be increased by repair costs or external services for the calculation of the tax base. The doctrine has specified that these additional costs allow for the separate deduction of the VAT (IVA) incurred.

Turning points

  1. V2348-19

    Establishes that the purchase price should not be increased by the cost of repairs, materials, or spare parts, allowing for the deduction of the VAT (IVA) on these items.

  2. V1175-23

    Clarifies that the taxable person may opt for the general regime for each transaction without the need for express communication to the Administration.

Analysis based on 68 of 71 rulings with a stated position. Updated 21 September 2026.

Rulings on this topic

24
V1301-26 27 May 2026

IVA deduction allowed for rental expenses under used goods regime

SG de Impuestos sobre el Consumo
régimen especial de bienes usadosderecho a la deducciónempresario o profesionaltransmisión de bienesalquiler de local LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0960-26 29 Apr 2026

Used clothing sales may qualify for special regime under certain conditions

SG de Impuestos sobre el Consumo
régimen especial de bienes usadosventas a distancia intracomunitariasentregas de bienesrégimen de la uniónsujeción al impuesto LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0640-26 19 Mar 2026

Can the used goods regime be applied when reselling second-hand clothing?

SG de Impuestos sobre el Consumo
régimen especial de bienes usadosrecargo de equivalenciaentrega de bienesdocumento de comprafactura simplificada LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0603-26 13 Mar 2026

Intra-community acquisition of imported vehicles precludes REBU regime

SG de Impuestos sobre el Consumo
adquisición intracomunitariarégimen especial de bienes usadosvehículos de colecciónexención de importaciónsujeto pasivo LIVA — Ley 37/1992 del IVA art. 13LIVA — Ley 37/1992 del IVA art. 15.Uno
Affects CompanyExpat · Non-residentIndividual
V2167-25 13 Nov 2025

Declaration of high-value assets required to access used goods regime

SG de Impuestos sobre el Consumo
régimen especial de bienes usadosdeclaración censalmargen de beneficiosujeto pasivoobligaciones formales LIVA — Ley 37/1992 del IVA art. 120LIVA — Ley 37/1992 del IVA art. 164.1.1º
Affects CompanyExpat · Non-residentIndividual
V1450-25 29 Jul 2025

Amazon Vine product sales may be subject to VAT if commercial intent exists

SG de Impuestos sobre la Renta de las Personas Físicas
empresario o profesionalrégimen especial de bienes usadospermutaganancia patrimonialrenta en especie LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno
Affects CompanyExpat · Non-residentIndividual
V1278-23 16 May 2023

Artworks subject to 21% VAT if acquired under the general regime

SG de Impuestos sobre el Consumo
régimen especial de bienes usadosobjetos de arterevendedorbase imponibletipo impositivo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

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