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V1390-15 5 May 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Mobile, console and tablet resellers become VAT liable parties

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.

The question raised

Application of the reverse charge rule provided for in Article 84.One.2.g) of Law 37/1992.

The DGT's ruling

Entrepreneurs or professionals who habitually engage in the resale of mobile phones, video game consoles, laptops, and digital tablets are taxable persons under the reverse charge mechanism for the supply of such goods. This condition applies regardless of the VAT regime applied, including the equivalence surcharge. Resellers must communicate their status to the Administration via a census declaration and prove it to the supplier with a specific certificate. In these cases, the acquirer must submit the non-periodic tax return and pay both the VAT and the equivalence surcharge.

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