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A computer equipment trader in the Canary Islands seeks clarification on VAT treatment for acquisitions and sales. The DGT clarifies that their status as a taxable person for purchases depends on whether the products are consoles, laptops, or tablets, and analyses the potential application of the equivalence surcharge regime.
Question raised: Taxation under Value Added Tax on the operations described in the consultation document.
If the consultant acquires consoles, laptops, or tablets, they shall be the taxable person under the reverse charge mechanism. In their sales to private individuals, they could be subject to the equivalence surcharge regime if they meet the requirements of a retail trader. The change of tax residence from the Canary Islands to the territory of application of the tax does not, in itself, determine that they are established in the latter.
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