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A company trading in second-hand mobile phones has requested clarification regarding the documentation required to deduct expenses, the VAT treatment of its operations, and the deductibility of donations to NGOs. The DGT clarifies that donations do not constitute expenses but rather tax credits against the tax liability, and provides details on the rules governing the special regime for second-hand goods.
Cuestión planteada ¿Qué documento necesita el punto de recogida para poder desgravarse la compra de terminales? Ese documento, ¿llevaría IVA? En caso de llevar IVA, ¿cuál sería el porcentaje a aplicar? ¿Cómo tributa el IVA de la venta del punto de recogida a la consultante? ¿Cómo tributa la venta de móviles de la consultante a países extracomunitarios? ¿Cómo tributa el IVA de la comisión?
Para el Impuesto sobre Sociedades, las donaciones a entidades sin fines lucrativos no son gastos deducibles, sino deducciones en la cuota según la Ley 49/2002, justificándose mediante certificación de la entidad beneficiaria. En el IVA, la venta de móviles usados puede acogerse al régimen especial de bienes usados, donde la cuota no se desglosa y no es deducible. Las ventas a países extracomunitarios están exentas si se transportan fuera de la Unión Europea. Los servicios de mediación o publicidad están sujetos al tipo general del 21%.
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