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A retail electronics company asks whether the sale of phones and watches with SIM cards is subject to the passive investor's investment. The DGT responds that this only applies if such goods are classified under tariff headings for mobile phones, consoles, portable computers or digital tablets.
Question raised: Application of the reverse charge mechanism regulated in Article 84.2, letter g), of Law 37/1992 to the sale of the products specified in the description of the facts.
The reverse charge mechanism for the taxable person under Article 84.One.2, letter g), of Law 37/1992 applies only if the goods are classified under the combined nomenclature headings corresponding to mobile phones, video game consoles, laptop computers, or digital tablets. The classification of the goods must be carried out in accordance with the rules of customs regulations. Furthermore, the acquirer must hold the status of entrepreneur or professional according to the requirements of the law.
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