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Special system for used goods, objects of art, antiques and collector items

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Which transactions is the REBU applied to?

1 Sale of used goods . When they have been sold to: 

  • Individuals
  • Businesses or professionals from other member states that are taxed under the duty-free regime (this regime does not exist in Spanish regulations, but is applied in other member states to small companies, and consists in a VAT exemption regime without the right to deduct input tax).
  • Businesses or professionals that supply the good by virtue of a transaction that is exempt, having been used by the transferor in exempt transactions without the right to a deduction, or as a result of being acquisitions that did not give rise to a deduction of input taxes.
  • Another reseller that supplies the good, applying this same regime. 

2 Sale of antiques and collectibles . When they find themselves in any of the cases above, or when they have been imported by the reseller.

3 Sale of art objects . When they find themselves in any of the cases above, or when they have been acquired by companies or professionals who are authors or rights-holders thereof.  Furthermore, this will be applied temporarily when they have been acquired by businesses or professionals other than resellers, if a reduced rate was borne at the time of acquisition.