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V0720-16 23 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Application of the reverse charge mechanism by the taxable person in the supply of mobile terminals and computer equipment pursuant to Art. 84.One.2.g) of the VAT Act

An entity has requested clarification on whether reverse charge VAT applies to the supply and subsequent repurchase of goods (mobile phones, consoles, computers, tablets) within renting contracts. The DGT has ruled that it applies provided all legal requirements are met and both parties act as resellers.

The question raised

Question raised 1. Whether the reverse charge mechanism by the taxable person applies to the supply of goods to the financial institution and their subsequent repurchase. 2. Whether the consulting entity holds the status of a reseller.

The DGT's ruling

El mecanismo de inversión del sujeto pasivo se aplica tanto en las entregas como en las recompras, siempre que se cumplan los requisitos del artículo 84.Uno.2.g) de la Ley del IVA. En el supuesto descrito, tanto la entidad que cede los bienes como las entidades financieras que los reciben tienen la consideración de empresarios o profesionales revendedores. Para ello, los destinatarios deben comunicar su condición de revendedores a sus proveedores de forma expresa y fehaciente.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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