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A company specialising in the purchase and sale of computer equipment has enquired whether it qualifies as a reseller for the purposes of applying the reverse charge rule. The DGT has ruled that, as the company habitually engages in the resale of the aforementioned goods, it does indeed hold such status.
Cuestión planteada Si la entidad consultante tiene la condición de revendedor a efectos de la aplicación de la regla de inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.g) de la Ley 37/1992, en relación con la compra de los citados productos.
Los empresarios o profesionales que se dediquen con habitualidad a la reventa de teléfonos móviles, consolas de videojuegos, ordenadores portátiles y tabletas digitales son sujetos pasivos por inversión del sujeto pasivo en las entregas de dichos bienes, independientemente del importe. Para ello, deben comunicar su condición a la Administración mediante declaración censal y acreditarla ante el proveedor con un certificado específico de la AEAT. En el caso concreto, la entidad consultante tiene la consideración de empresario o profesional revendedor.
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