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A consultancy firm asks about the application of passive recipient investment in console and video game sales. The DGT clarifies that the recipient will be considered a passive recipient if they are a regular reseller or if their deliveries exceed 10,000 euros.
Question posed: Application of the reverse charge mechanism established in Article 84.One.2º, letter g) of Law 37/1992.
The recipient shall be the taxable person in the supplies of mobile phones, consoles, laptops, and tablets if they are a reseller entrepreneur or professional, regardless of the amount. If they are not a reseller, they shall be the taxable person when the total amount of the supplies of these goods in the same invoice exceeds 10,000 euros. Resellers must communicate their status to the supplier by means of a certificate from the AEAT, whereas non-resellers may do so by means of a written declaration.
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