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A technology device leasing company has enquired whether it should apply the reverse charge mechanism to its supplies. The DGT has ruled that it applies when the recipient is a reseller or a professional and the supplies exceed 10,000 euros.
Cuestión planteada Se cuestiona acerca de la aplicación del supuesto de inversión del sujeto pasivo del artículo 84.Uno.2º letra g) de la Ley 37/1992 a:
La inversión del sujeto pasivo se aplica a móviles, consolas, ordenadores portátiles y tabletas si el destinatario es un empresario o profesional revendedor. También se aplica a otros profesionales si el importe total de entregas documentadas en la misma factura supera los 10.000 euros. Si estos bienes se venden conjuntamente con otros elementos formando una unidad funcional indivisible, la regla se extiende al conjunto. El destinatario debe comunicar su condición de revendedor o profesional de forma previa o simultánea a la adquisición.
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