Doctrine by topic · DGT Observatory

Reseller Taxpayer: 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 15 rulings · 2014–2025

Current position

Resellers may opt for the special regime for used goods or the general regime for each transaction without the need for express communication to the Administration. To apply the special regime, it is a requirement to have filed the declaration of commencement of activities. In intra-Community acquisitions, there is no intra-Community acquisition taxable event if the European seller taxed under the special regime of their Member State, and the company must certify such application.

The DGT's position remains constant regarding the optionality of the special regime and the freedom to choose the general regime for each transaction without prior communication. The doctrine has progressively specified the application requirements, such as the need for the declaration of commencement of activities and the management of intra-Community acquisitions.

Turning points

29 October 2025 V2035-25

Specifies that in intra-Community acquisitions, there is no intra-Community acquisition taxable event if the European seller taxed under the special regime of their Member State.

Analysis based on 15 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15

V2035-25 29 Oct 2025

Possibility of applying the special scheme for margin goods on the resale of mobile phones acquired from EU resellers

SG de Impuestos sobre el Consumo

régimen especial de bienes usadosadquisición intracomunitariasujeto pasivo revendedorhecho imponiblebienes usados LIVA — Ley 37/1992 del IVA art. 13LIVA — Ley 37/1992 del IVA art. 120

Affects CompanyExpat · Non-residentIndividual

V2690-23 3 Oct 2023

Taxpayers under the special scheme for second-hand goods must issue a purchase document signed by the transferor

SG de Impuestos sobre el Consumo

régimen especial de bienes usadosdocumento de comprasujeto pasivo revendedorentrega de bienesobligaciones de facturación LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1175-23 8 May 2023

General VAT regime may be applied instead of the special scheme for second-hand goods on an individual basis

SG de Impuestos sobre el Consumo

régimen especial de bienes usadosrégimen generalderecho a la deducciónrenuncia al régimen especialsujeto pasivo revendedor LIVA — Ley 37/1992 del IVA art. 135.1LIVA — Ley 37/1992 del IVA art. 135.2

Affects CompanyExpat · Non-residentIndividual

V1537-22 27 Jun 2022

Second-hand goods resellers cannot claim VAT refunds if applying the special scheme

SG de Impuestos sobre el Consumo

régimen especial de bienes usadosadquisición intracomunitariasujeto pasivo revendedormodelo 360devolución de cuotas soportadas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V0300-20 7 Feb 2020

Applicability of the special scheme for used goods to the sale of vehicles previously acquired under said scheme

SG de Impuestos sobre el Consumo

régimen especial de bienes usadossujeto pasivo revendedormargen de beneficioentregas de bienesrégimen general LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2

Affects CompanyExpat · Non-residentIndividual

V0303-19 13 Feb 2019

Goods refurbished or transformed by the seller themselves are not classified as used goods for the special scheme

SG de Impuestos sobre el Consumo

régimen especial de bienes usadossujeto pasivo revendedorrenovación de bienestipo impositivobienes usados LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91

Affects CompanyExpat · Non-residentIndividual

V0240-18 1 Feb 2018

The special scheme for second-hand goods is optional and may be applied to each individual transaction

SG de Impuestos sobre el Consumo

régimen especial de bienes usadossujeto pasivo revendedorbase imponible por margendeclaración de comienzo de actividadrenuncia al régimen especial LIVA — Ley 37/1992 del IVA art. 120LIVA — Ley 37/1992 del IVA art. 135

Affects CompanyExpat · Non-residentIndividual

V1810-16 22 Apr 2016

Special scheme for second-hand goods applicable to clothing and furniture resale upon filing activity commencement declaration

SG de Impuestos sobre el Consumo

régimen especial de bienes usadosmargen de beneficiobase imponiblesujeto pasivo revendedorcuota repercutida LIVA — Ley 37/1992 del IVA art. 10LIVA — Ley 37/1992 del IVA art. 78

Affects CompanyExpat · Non-residentIndividual

V1712-16 19 Apr 2016

Special scheme for second-hand goods may apply to card game resale if activity commencement declaration has been filed

SG de Impuestos sobre el Consumo

régimen especial de bienes usadosmargen de beneficiobase imponiblebienes usadossujeto pasivo revendedor LIVA — Ley 37/1992 del IVA art. 120LIVA — Ley 37/1992 del IVA art. 135.1.1º

Affects CompanyExpat · Non-residentIndividual

V0064-16 12 Jan 2016

Special regime for used goods applicable to leisure boat sales under certain requirements

SG de Impuestos sobre el Consumo

régimen especial de bienes usadossujeto pasivo revendedorbienes usadosmargen de beneficioentrega de bienes LIVA — Ley 37/1992 del IVA art. 120.3LIVA — Ley 37/1992 del IVA art. 135

Affects CompanyExpat · Non-residentIndividual

V2453-15 3 Aug 2015

Special scheme for second-hand goods is optional and may be applied per transaction

SG de Impuestos sobre el Consumo

régimen especial de bienes usadosentrega de bienessujeto pasivo revendedordocumento de comprabienes usados LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V1550-15 22 May 2015

General VAT regime may be applied instead of the special scheme for second-hand goods on a transaction-by-transaction basis

SG de Impuestos sobre el Consumo

régimen especial de bienes usadosrégimen generalderecho a la deducciónrenuncia al régimen especialsujeto pasivo revendedor LIVA — Ley 37/1992 del IVA art. 135.1LIVA — Ley 37/1992 del IVA art. 135.2

Affects CompanyExpat · Non-residentIndividual

V1411-14 27 May 2014

VAT cannot be itemised on invoices under the special scheme for second-hand goods

SG de Impuestos sobre el Consumo

régimen especial de bienes usadosbase imponiblecuota repercutidadeducción de cuotassujeto pasivo revendedor LIVA — Ley 37/1992 del IVA art. 135LIVA — Ley 37/1992 del IVA art. 138

Affects CompanyExpat · Non-residentIndividual

V0344-14 11 Feb 2014

Special scheme for second-hand goods cannot be applied to vehicles purchased from VAT-registered businesses

SG de Impuestos sobre el Consumo

régimen especial de bienes usadossujeto pasivo revendedoroperaciones sujetas y no exentasbienes usadosempresario o profesional LIVA — Ley 37/1992 del IVA art. 135.uno.1ºLIVA — Ley 37/1992 del IVA art. 20.uno.24º

Affects CompanyExpat · Non-residentIndividual

V0343-14 11 Feb 2014

Special scheme for second-hand goods does not apply if the vehicle was only partially used for business purposes

SG de Impuestos sobre el Consumo

régimen especial de bienes usadosbase imponiblemargen de beneficiorepercusión del impuestosujeto pasivo revendedor LIVA — Ley 37/1992 del IVA art. 135.Uno.1ºLIVA — Ley 37/1992 del IVA art. 137

Affects CompanyExpat · Non-residentIndividual

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