Skip to content
V1051-19 ·17 May 2019 ·consulta-vinculante Medium impact
Tax

Investment of the passive party applies to mobile phones, consoles, portables and tablets under specific conditions

A retailer of electronic devices asks about the application of the investment of the passive party to its transmissions. The DGT clarifies that this mechanism applies only to specific products and under conditions relating to the recipient and amount.

In 5 key points

Lifecycle

2019-05-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact