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The applicant asks whether they qualify as a reseller to apply the reverse charge mechanism on the purchase of laptops. The DGT responds that, by purchasing these goods for resale to customers, they may be considered a reseller entrepreneur or professional if they carry out this activity on a regular basis.
Question raised: Whether the consultant is considered a reseller for the purposes of applying the reverse charge mechanism of Value Added Tax provided for in Article 84.One.2.g) of Law 37/1992.
To apply the reverse charge mechanism on the supply of laptop computers, the recipient must be a reseller entrepreneur or professional. A reseller is considered to be anyone who habitually engages in the resale of acquired goods. This condition must be communicated to the Administration via a census declaration and proven to the supplier with the specific certificate from the AEAT.
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