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V4989-16 ·17 November 2016 ·consulta-vinculante Medium impact
Tax

Inversion of the passive party applies in mobile phone resale between franchisees

A franchisee sells mobile phones to another franchisee holding a resale certificate. The tax authority states that, as the recipient is a resale entrepreneur, the inversion of the passive party applies.

In 5 key points

Lifecycle

2016-11-17PublishedPublished 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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