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V4576-16 ·26 October 2016 ·consulta-vinculante Medium impact
Tax

No application of passive subject inversion to smartwatch delivery

A consultancy asks whether the delivery of smartwatches with or without SIM card is subject to passive subject inversion. The DGT responds that this rule applies only to mobile phones, consoles, portable computers and digital tablets.

In 5 key points

How it affects those involved

The rule on passive subject inversion does not apply to the delivery of smartwatches, only to mobile phones, consoles, portable computers and digital tablets.

Lifecycle

2016-10-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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