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.

Denomination

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.

Procedure type

Taxation

Subject

Taxes

Purpose

Taxpayers who pay taxes under the Special Regime for Used Goods may request the application of the global profit margin to determine the tax base. To do so, they must submit an application proving that they have particular difficulties in applying the method of determining the Tax Base by the profit margin of each operation due to the high number of operations carried out and the low price of the goods.

Responsible body

State Revenue Office

Start form

interested

Applicant: Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Accreditation that there are special difficulties in applying the method of determining the BI by the profit margin of each operation due to the high number of operations carried out and the low price of the goods.

Phases of the procedure/service

Start. Presentation of the request.

Procedure: There is a hearing process in the event that the proposal is dismissed.

Termination with express resolution.

Forms

Electronic processing

Resolution deadline

3 months

Resolution body

State Revenue Office

Resources

Economic-administrative claim: Term: One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be addressed to the administrative body that issued the challengeable act.

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing