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A business subject to the equivalence surcharge enquires about the application of passive investment in the purchase of IT equipment. The DGT clarifies that retailers of mobile phones, consoles, laptops and tablets become passive investors in the operation.
Cuestión planteada - Aplicación de la regla de inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.g) de la Ley 37/1992.
Los empresarios o profesionales que se dediquen habitualmente a la reventa de teléfonos móviles, consolas de videojuegos, ordenadores portátiles y tabletas digitales serán sujetos pasivos por inversión del sujeto pasivo en dichas entregas. Esta condición de revendedor se aplica independientemente del régimen de IVA que se aplique, incluido el recargo de equivalencia. Los revendedores deben comunicar su condición a la Administración mediante declaración censal y acreditarla ante el proveedor con un certificado específico. En el caso de sujetos al recargo de equivalencia, deberán presentar declaración-liquidación no periódica para ingresar el impuesto y el recargo correspondiente.
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