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A mobile resale company asks how to apply the special used goods regime when acquiring stock from EU resellers. The DGT clarifies that application depends on whether the supplier applied the regime originally and on the nature of the goods.
Cuestión planteada Aplicación del régimen especial de bienes usados en las ventas de teléfonos móviles adquiridos a dichas empresas revendedoras establecidas en la Unión Europea.
Para aplicar el régimen especial de bienes usados, los móviles deben ser bienes usados y adquiridos a sujetos que cumplan el artículo 135 de la Ley 37/1992. Si el proveedor europeo aplicó el régimen especial, la adquisición intracomunitaria no está sujeta al IVA español, debiendo la empresa acreditarlo con medios de prueba admitidos. Si el proveedor aplicó el régimen general, la adquisición está sujeta al IVA español y no se puede usar el régimen especial en la reventa. En caso de no aplicar el régimen especial, podría operar la inversión del sujeto pasivo para móviles si el destinatario es revendedor o si la factura supera los 10.000 euros.
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