- Acquisition of used movable property from individuals by an entrepreneur subject to ITPAJD
- Transactions subject to ITPAJD even if subsequent delivery is subject to REBU
- REBU is a special tax regime for the delivery of goods, independent and compatible with TPO taxation
- No provision in VAT law or REBU regulations prevents TPO taxation on acquisitions from individuals
- Criteria reiterated from TEAC Resolution of May 22, 2024 (RG 325-2022)
Source: serviciostelematicosext.hacienda.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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