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The consultant asks whether the rule of subject passive investment applies to the sale of video consoles with free games and refactured transport. Hacienda responds that investment applies to the entire set if the elements are indivisible and form a functional unit; otherwise, only to the console.
Cuestión planteada Aplicación de la regla de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º, letra g), de la Ley 37/1992 a la venta de videoconsolas con la promoción descrita así como al importe del transporte refacturado al cliente.
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