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Used goods regime requires chromos or cards to be used items or collectibles
V0639-26
Condiciones para la aplicación del régimen especial de bienes usados en la adquisición de móviles de revendedores de la UE
V0827-25
Rental of tablets exempt from VAT, but resale may trigger passive investor investment
V0674-20
La inversión del sujeto pasivo es aplicable en la compra de móviles para entrega gratuita, con matices en la deducibilidad del IVA
V1108-18
La inversión del sujeto pasivo en ordenadores portátiles es aplicable si el destinatario es un empresario o profesional revendedor
V1003-18
Imposibilidad de deducir cuotas de IVA repercutidas indebidamente cuando debe aplicarse la inversión del sujeto pasivo
V1038-17
Inversion of the passive party applies in mobile phone resale between franchisees
V4989-16
Requisitos y definición de la condición de revendedor para la inversión del sujeto pasivo en la compra de ciertos bienes tecnológicos
V2504-16
Acquisitions with passive subject investment must be declared separately in Form 347
V2033-16
Aplicación de la inversión del sujeto pasivo en la entrega de terminales móviles y equipos informáticos según el art. 84.Uno.2.g) de la Ley del IVA
V0720-16
Aplicación de la inversión del sujeto pasivo en la entrega de móviles, consolas, portátiles y tabletas digitales
V0008-16
Obligaciones por inversión del sujeto pasivo en la compra de móviles, consolas y tecnología
V3718-15
Passive investor investment applies only to devices falling under specific tariff classifications
V3716-15
La inversión del sujeto pasivo se aplica a consolas y otros bienes según la condición del destinatario y la fecha de devengo
V3274-15
Aplicación de la inversión del sujeto pasivo en la entrega de ordenadores portátiles y tabletas digitales
V3221-15
La inversión del sujeto pasivo se aplica a la reventa de ordenadores portátiles y tabletas digitales bajo ciertos límites
V3217-15
La inversión del sujeto pasivo se aplica a conjuntos indivisibles que incluyan tabletas digitales bajo condiciones específicas
V3042-15
Reverse charge mechanism for the supply of mobile phones, consoles, computers and tablets
V2963-15
La inversión del sujeto pasivo en la entrega de móviles, consolas y ordenadores según el artículo 84.Uno.2º.g) de la Ley 37/1992
V2299-15
La inversión del sujeto pasivo se aplica a la reventa de móviles, consolas, portátiles y tabletas bajo ciertos supuestos
V1601-15
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