The Special Scheme for Second-hand Goods (REBU) is a tax system applied to the used car buying and selling sector in Spain. This scheme helps avoid double VAT taxation and offers advantages for both sellers and buyers of used cars.
In this complete guide to REBU, we will explain in detail what it is, its advantages, obligations, VAT calculation, and answer the most frequently asked questions about its application in the second-hand vehicle market.
What is REBU (Special Scheme for Second-hand Goods)?
The Special Scheme for Second-hand Goods (REBU) is a voluntary tax system that applies to supplies of used goods made by business owners or self-employed professionals acting in their own name.
This scheme is set out in Article 135 of the VAT Act 37/1992 and its purpose is to avoid the double taxation that would arise by applying the standard VAT scheme to goods that have already borne that tax.
REBU applies especially to the buying and selling of used vehicles, allowing sellers to pay tax only on the profit margin obtained in each transaction.
What are the requirements for applying REBU to car sales?
To be able to use the special scheme for second-hand goods when selling a used car, the following requirements must be met:
Purchase the vehicles from non-professional taxable persons: private individuals or companies that have not previously deducted VAT.
Act in your own name: it does not apply to intermediaries or commission agents.
Be registered for the special scheme for second-hand goods with the tax authorities.
Keep a record book of the transactions covered by REBU
To buy second-hand vehicles under REBU, dealers must record each transaction in detail.
In addition, applying REBU is voluntary, so the seller may choose to waive this special scheme if they consider it appropriate.
What advantages does using the Special Scheme for Second-hand Goods offer in car sales?
The main advantages of applying REBU to used car sales are:
Avoids double VAT taxation: the seller only pays tax on the margin obtained, not on the full value of the vehicle.
It helps maintain competitive prices: by paying less tax, better prices can be offered.
Simplifies tax obligations: VAT calculation is easier when only the margin is taken into account.
Reduces the tax burden on second-hand vehicle buying and selling transactions.
In short, REBU benefits both sellers and buyers of used cars by reducing the tax costs of these transactions.
Invoicing and record-keeping obligations
Sellers using the special scheme for second-hand goods must comply with certain formal obligations:
Invoicing
Do not itemise the VAT amount: it is included in the total price.
State on the invoice that the "Special scheme for second-hand goods" applies.
Issue a signed transfer document in sales between private individuals.
Record-keeping
Register for the special scheme when starting the business.
Keep a REBU record book to note all transactions.
Keep purchase invoices for 5 years.
Failure to comply with these formal obligations may lead to tax penalties, so it is essential to comply with the rules if this special tax scheme is applied.
VAT calculation with REBU
The main feature of REBU is that the taxable base for VAT calculation is not the vehicle's total selling price, but only the gross margin obtained.
There are two methods for determining the taxable base under the second-hand goods scheme. To avoid mistakes and save time, our revolutionary dealership management platform, Dealcar, performs these calculations automatically and reflects them in invoicing.
Transaction by transaction
The gross margin is calculated for each transaction using the formula:
Taxable base = Selling price - Purchase price
The applicable VAT rate is then applied to that margin, currently 21%.
Global calculation
It is calculated quarterly or annually, considering the gross margin of all transactions together. It can only be applied to certain products.
In any case, VAT under REBU only taxes the seller's margin, not the car's total value. This represents significant tax savings.
VAT deduction in REBU transactions
Although as a general rule the input VAT on vehicle purchases is not deductible under REBU, VAT on the following items can be deducted:
Services received for repairs or maintenance
Parts and components fitted to the vehicles
Rental of premises or machinery related to the business
Therefore, although VAT paid when buying the used car cannot be deducted, there are certain deductible items that reduce the tax bill.
Practical example of a car sale with REBU
Let's look at a simple example to understand how REBU is applied to the sale of a used car:
A dealership buys a used vehicle for €8,000 (excluding VAT) from a private individual and later sells it for €10,000 plus VAT. What is the taxable base and VAT under the special scheme for second-hand goods?
Solution:
Purchase price: €8,000
Selling price: €10,000
Purchase-sale margin: €10,000 - €8,000 = €2,000
Taxable base =: 2,000/1.21 = 1,652.90
REBU = 2,000 - 1,652.90 = €347.10
Therefore, the dealership would only pay VAT of €347.10 corresponding to its profit margin, not on the vehicle's total value.
Frequently asked questions about REBU
What happens if I sell a car at a loss under REBU?
In that case, the taxable base is 0. The negative margin is added to the purchase price of the next transaction.
Can all input VAT be deducted under REBU?
No. Only VAT on certain services/goods can be deducted, not the VAT paid when purchasing the vehicles.
What penalties exist for failing to comply with REBU obligations?
Mainly tax fines for not keeping the record book properly, not providing the required invoice information, or accounting irregularities.
Conclusion
In short, the Special Scheme for Second-hand Goods is very beneficial for companies and self-employed professionals engaged in the buying and selling of used vehicles, as it allows significant savings on their tax bill.
However, to apply REBU correctly it is necessary to meet certain requirements and formal obligations set out in the current regulations. In addition, VAT is calculated in a special way, considering only the margin obtained in the transactions.
We hope this complete guide has answered your questions about the practical application of the second-hand goods scheme in the used car market.
More than 750 dealerships already use Dealcar.
Dealcar centralises stock management, sales files, invoicing and documentation on a single platform, making operations such as those under the Reinicia Auto+ Plan easier, where you need immediate control of each vehicle's data (ownership, registration date, environmental label). If you'd like to see how it works, you can book a free demo at dealcar.io.
The Special Scheme for Second-hand Goods (REBU) is a tax system applied to the used car buying and selling sector in Spain. This scheme helps avoid double VAT taxation and offers advantages for both sellers and buyers of used cars.
In this complete guide to REBU, we will explain in detail what it is, its advantages, obligations, VAT calculation, and answer the most frequently asked questions about its application in the second-hand vehicle market.
What is REBU (Special Scheme for Second-hand Goods)?
The Special Scheme for Second-hand Goods (REBU) is a voluntary tax system that applies to supplies of used goods made by business owners or self-employed professionals acting in their own name.
This scheme is set out in Article 135 of the VAT Act 37/1992 and its purpose is to avoid the double taxation that would arise by applying the standard VAT scheme to goods that have already borne that tax.
REBU applies especially to the buying and selling of used vehicles, allowing sellers to pay tax only on the profit margin obtained in each transaction.
What are the requirements for applying REBU to car sales?
To be able to use the special scheme for second-hand goods when selling a used car, the following requirements must be met:
Purchase the vehicles from non-professional taxable persons: private individuals or companies that have not previously deducted VAT.
Act in your own name: it does not apply to intermediaries or commission agents.
Be registered for the special scheme for second-hand goods with the tax authorities.
Keep a record book of the transactions covered by REBU
To buy second-hand vehicles under REBU, dealers must record each transaction in detail.
In addition, applying REBU is voluntary, so the seller may choose to waive this special scheme if they consider it appropriate.
What advantages does using the Special Scheme for Second-hand Goods offer in car sales?
The main advantages of applying REBU to used car sales are:
Avoids double VAT taxation: the seller only pays tax on the margin obtained, not on the full value of the vehicle.
It helps maintain competitive prices: by paying less tax, better prices can be offered.
Simplifies tax obligations: VAT calculation is easier when only the margin is taken into account.
Reduces the tax burden on second-hand vehicle buying and selling transactions.
In short, REBU benefits both sellers and buyers of used cars by reducing the tax costs of these transactions.
Invoicing and record-keeping obligations
Sellers using the special scheme for second-hand goods must comply with certain formal obligations:
Invoicing
Do not itemise the VAT amount: it is included in the total price.
State on the invoice that the "Special scheme for second-hand goods" applies.
Issue a signed transfer document in sales between private individuals.
Record-keeping
Register for the special scheme when starting the business.
Keep a REBU record book to note all transactions.
Keep purchase invoices for 5 years.
Failure to comply with these formal obligations may lead to tax penalties, so it is essential to comply with the rules if this special tax scheme is applied.
VAT calculation with REBU
The main feature of REBU is that the taxable base for VAT calculation is not the vehicle's total selling price, but only the gross margin obtained.
There are two methods for determining the taxable base under the second-hand goods scheme. To avoid mistakes and save time, our revolutionary dealership management platform, Dealcar, performs these calculations automatically and reflects them in invoicing.
Transaction by transaction
The gross margin is calculated for each transaction using the formula:
Taxable base = Selling price - Purchase price
The applicable VAT rate is then applied to that margin, currently 21%.
Global calculation
It is calculated quarterly or annually, considering the gross margin of all transactions together. It can only be applied to certain products.
In any case, VAT under REBU only taxes the seller's margin, not the car's total value. This represents significant tax savings.
VAT deduction in REBU transactions
Although as a general rule the input VAT on vehicle purchases is not deductible under REBU, VAT on the following items can be deducted:
Services received for repairs or maintenance
Parts and components fitted to the vehicles
Rental of premises or machinery related to the business
Therefore, although VAT paid when buying the used car cannot be deducted, there are certain deductible items that reduce the tax bill.
Practical example of a car sale with REBU
Let's look at a simple example to understand how REBU is applied to the sale of a used car:
A dealership buys a used vehicle for €8,000 (excluding VAT) from a private individual and later sells it for €10,000 plus VAT. What is the taxable base and VAT under the special scheme for second-hand goods?
Solution:
Purchase price: €8,000
Selling price: €10,000
Purchase-sale margin: €10,000 - €8,000 = €2,000
Taxable base =: 2,000/1.21 = 1,652.90
REBU = 2,000 - 1,652.90 = €347.10
Therefore, the dealership would only pay VAT of €347.10 corresponding to its profit margin, not on the vehicle's total value.
Frequently asked questions about REBU
What happens if I sell a car at a loss under REBU?
In that case, the taxable base is 0. The negative margin is added to the purchase price of the next transaction.
Can all input VAT be deducted under REBU?
No. Only VAT on certain services/goods can be deducted, not the VAT paid when purchasing the vehicles.
What penalties exist for failing to comply with REBU obligations?
Mainly tax fines for not keeping the record book properly, not providing the required invoice information, or accounting irregularities.
Conclusion
In short, the Special Scheme for Second-hand Goods is very beneficial for companies and self-employed professionals engaged in the buying and selling of used vehicles, as it allows significant savings on their tax bill.
However, to apply REBU correctly it is necessary to meet certain requirements and formal obligations set out in the current regulations. In addition, VAT is calculated in a special way, considering only the margin obtained in the transactions.
We hope this complete guide has answered your questions about the practical application of the second-hand goods scheme in the used car market.
More than 750 dealerships already use Dealcar.
Dealcar centralises stock management, sales files, invoicing and documentation on a single platform, making operations such as those under the Reinicia Auto+ Plan easier, where you need immediate control of each vehicle's data (ownership, registration date, environmental label). If you'd like to see how it works, you can book a free demo at dealcar.io.




