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A business benefiting from the equivalence surcharge asks about the application of the passive investor rule in the purchase of portable devices and tablets. The DGT clarifies that resellers of these products become VAT liable parties and must submit the corresponding non-periodic declaration and census declaration.
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 del impuesto por inversión del sujeto pasivo. Estos revendedores deben comunicar su condición a la Administración mediante declaración censal y acreditarla ante el proveedor con un certificado específico. En el caso de estar en el régimen de recargo de equivalencia, deberán presentar la declaración-liquidación no periódica para ingresar tanto el IVA como el recargo correspondiente.
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