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V1402-19 12 June 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Application of reverse charge, equivalence surcharge, and IAE exemption in technology sales and repairs

A consultant planning to sell and repair electronic devices has requested clarification regarding their registration in the IAE, as well as the application of the equivalence surcharge and the VAT reverse charge mechanism. The DGT clarifies the conditions for applying the reverse charge to the sale of mobile phones and consoles, the potential obligation to pay the equivalence surcharge, and the relevant IAE headings.

The question raised

Question raised: Heading under which registration must be made for the Tax on Economic Activities. Applicability of the special equivalence surcharge regime and the reverse charge mechanism for the taxable person in Value Added Tax.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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