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The taxpayer inquired whether the equivalence surcharge regime should be applied to the delivery of mobile handsets. The DGT ruled that, by acting as a commission agent in one's own name during the delivery of such handsets, the entity is not considered a retail trader for that specific activity.
Cuestión planteada Si es aplicable el régimen de recargo de equivalencia en la entrega de dichos terminales telefónicos.
La consultante no es comerciante minorista para la entrega de terminales telefónicos, ya que actúa como comisionista en nombre propio en dicha entrega. Por tanto, no se aplica el régimen de recargo de equivalencia en la adquisición de estos terminales. No obstante, dicho régimen sí podría aplicarse a otras entregas de bienes donde actúe como comerciante minorista, como cargadores o fundas, tratándose como un sector diferenciado.
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