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A retailer of electronic devices asks about the application of the investment of the passive party to its transmissions. The DGT clarifies that this mechanism applies only to specific products and under conditions relating to the recipient and amount.
Cuestión planteada Aplicación de la inversión del sujeto pasivo a las transmisiones de dichos dispositivos de conformidad con el artículo 84.Uno.2º, letra g), de la Ley 37/1992.
La inversión del sujeto pasivo se aplica a teléfonos móviles (código NCE 8517 12), consolas de videojuegos, ordenadores portátiles y tabletas digitales. Para consolas, portátiles y tabletas, el destinatario debe ser un empresario o profesional revendedor, o un empresario distinto cuyo importe total de entregas en la misma factura exceda los 10.000 euros. Si los bienes no se clasifican como teléfonos móviles en el código NCE indicado, no se aplica la regla.
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