Procedure

Authorisation to establish the VAT taxable base using the overall profit margin under the special scheme for second-hand goods, art objects, antiques and collectible objects.

General Data


Name

Authorisation to establish the VAT taxable base using the overall profit margin under the special scheme for second-hand goods, art objects, antiques and collectible objects.

Type of procedure

Tax

Subject

Taxes

Object

Taxpayers who pay tax under the special scheme for second-hand goods may request the application of the overall profit margin to determine the taxable base. To do this they must submit an application justifying that they have special difficulties in applying the method for establishing the taxable base using the profit margin on each transaction due to the high number of transactions carried out and the reduced price of the goods.

Responsible body

Tax Agency

General information on the procedure


Start method

Interested party

Applicant: Company

Place of presentation

Online.
AEAT (Tax Agency) offices
Post offices
Other places established in Article 16 of Law 39/2015

Documents

Accreditation of the existence of special difficulties in applying the method for establishing the taxable base using the profit margin of each transaction due to the high number of transactions carried out and the reduced price of the goods.

Procedure/service stages

Initial step. Submission of application
Formalities. There is a hearing process in the event that the proposal is dismissed.
The procedure ends with an express resolution.

Resolution deadline

3 Month/s

Resolution body

Tax Agency

Appeals

Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim: Application period: One month from the day following notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.

Information concerning electronic procedure


Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa


Normativa Básica

Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido. Artículo 137. (BOE 29-diciembre-1992)

Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido. Artículo 50. (BOE 31-diciembre-1992)