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A trader subject to the equivalence surcharge has enquired about the application of the reverse charge mechanism when purchasing electronic devices. The DGT clarifies that resellers of these goods are liable for VAT and must submit non-periodic tax returns.
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 son sujetos pasivos por inversión del sujeto pasivo. Deben comunicar su condición de revendedor a la Administración mediante declaración censal y acreditarla ante el proveedor con un certificado específico. Al ser destinatarios de estas operaciones, deben presentar la declaración-liquidación no periódica correspondiente e ingresar tanto el IVA como el recargo de equivalencia.
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