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A company that resells mobile phones and provides some free of charge to attract customers asks whether the reverse charge mechanism applies and if the VAT can be deducted. The DGT rules that the reverse charge applies if the acquirer is a reseller and that VAT is deductible provided all legal requirements are met.
Question posed: Whether the application of the reverse charge mechanism is correct in the acquisition of those telephones that are subsequently distributed free of charge. Deductibility of the Value Added Tax amounts incurred in the acquisition of said telephones.
La inversión del sujeto pasivo se aplica en la entrega de teléfonos móviles cuando el adquirente es un empresario o profesional revendedor. Las cuotas soportadas en la adquisición de estos móviles son deducibles, incluso si se entregan gratuitamente, siempre que se cumplan los requisitos de los artículos 92 y siguientes de la Ley del IVA. La entrega gratuita posterior se considera autoconsumo y está sujeta al impuesto.
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