PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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.

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.