Law 11/2013, of 23 May, of the law 11/2012, of 21 June, general indirect tax since the General Council in its session of 23 May 2013 has approved the following: law 11/2013, of 23 May, of the law 11/2012, of 21 June, the tax indirect general exhibition of illustrations and the entry into force of the general indirect tax (IGI) has led to an increase in unjustified of indirect taxation in the field of the sale of second-hand, when these goods are acquired by private-sector entrepreneurs and, for the reasons and characteristics of the same market, they have to purchase on their own behalf to resell them to third parties. This law aims to introduce a special regime for the transfer of goods used under certain conditions to avoid the sobreimposicions that were produced by applying the general scheme of the IGI to these transmissions. This happens when an employer that is engaged in the sale of used goods acquires a right of a particular piece of furniture. At the time of the sale the general scheme of the tax indirect affect on the general forces tribute amount by which the good is transmitted, which significantly expensive your final price. This situation does not occur when it comes to new goods, since in your purchase the employer has the right to deduct the IGI that supports. And neither is given when the employer acts as middleman in the transmission of well used is not obliged to purchase it on their own behalf but it is limited to charge a Commission for the mediation of the transmission that is made between the particular seller and the end purchaser.
In order to avoid these cases of sobreimposició, is introduced into the law of indirect tax a special scheme for second-hand that the employer may choose to apply in cases which regulates this regime limited to affect the corresponding amount only on IGI of their Commission, which is determined, for the purposes of the income tax, in an objective manner in order to ensure a better control in the management of taxes. In this sense, and to avoid situations of fraud, if the employer opts for this regime, the should be applied with respect to all acquisitions of goods used to do to individuals. However, the employer can give up to the regime, and determine from that point on the base of taxation by the general scheme of the tax.
On the other hand, in the case of non-subject envisaged in article 6 of the law of indirect tax, there are the activities of insurance companies. The justification of non-subject lies in the fact that the rendering of services of insurance are subject to the sales tax on the provision of insurance services, regulated by the law of sales tax on the provision of insurance services, of 14 May 2002.
Among the activities of insurance companies, it must include the mediation services for insurance contracts, such as in cases of non-subject to the law of indirect tax.
This law consists of two articles which regulates this special scheme and non-subject of mediation services in insurance, and a final provision where the entry into force.
Article 1 introduces a new third additional provision in the law 11/2012, of 21 June, general indirect tax, with the following wording: "the third additional provision. Special scheme for second-hand 1. Application of the regime. The taxable who engage in the sale of used goods can be housed in special regime is regulated in this chapter with respect to the delivery of used goods that have been acquired to people who are not entrepreneurs.
b. this scheme is not applicable to the procurement of goods made to employers, whether they are goods used or not.
c. for the purposes of the application of this regime, are used goods are goods whose useful life exceeds one year, that have been used by a third party before the acquisition and are susceptible to a new use.
d. are excluded from the concept of used goods: i) The real estate.
II) industrial waste and, in general, the materials of recovery.
III) packaging and packaging.
IV) gold, Platinum and precious stones.
v) assets used, transformed or renewed by the tax obligation.
2. Basis of taxation and repercussions of the payment to be. The basis of taxation of deliveries of goods to which it applies this special scheme is constituted by 10 percent of the selling price of the asset used that the employer subject to this regime has agreed with the end customer.
b. the tax affects the final price of the required in transmission of well used the amount of the tax share of the IGI that appears to apply the tax rate provided for in the law on the basis of taxation resulting from applying the rule established in the preceding paragraph.
3. obligations and limitations of the right to deduct the fees supported a. employers who opt for this scheme have to issue and deliver the corresponding invoice, which document the operations that apply this scheme. However, it is not mandatory to specify separately the share of the tax, which is understood to have included in the total price of the transaction, except if the acquirer has the status of employer and is entitled to the deduction of the tax.
b. the taxable hosted in this scheme may not deduct contributions supported by the acquisitions of the assets purchased under this scheme.
c. Are taxable to avail to this regime must apply to the Ministry in charge of Finance prior to the acquisition of the goods subject to resale. This option forces you to apply this scheme for all acquisitions that are taxable the tax on people who are not entrepreneurs. Does not apply the scheme starting from the time when the tax waiver must submit a corresponding.
d. Are taxable to avail to this scheme must keep track of purchases and sales made under this scheme. This record must identify each operation made individually.
e. will enable the Ministry in charge of finance to approve the corresponding forms of option and resignation to the regime envisaged in this provision. "
Article 2 modifies the article 6.11 of the law 11/2012, of 21 June, general indirect tax, which is worded as follows:
"11. The activities of insurance companies, including brokerage services and attracting customers for the establishment of the contract between the parties involved in the completion of the previous operations, regardless of the condition of the employer or the professional pay."
Final provision this law comes into force the day after being published in the official bulletin of the Principality of Andorra.
Casa de la Vall, 23 May 2013 Vicenç Mateu Zamora Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.
François Hollande Joan Enric Vives Sicília and President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra