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The DGT responds that PDA device delivery is not covered by the passive party inversion rule.
Cuestión planteada Aplicación de la regla de inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.g) de la Ley 37/1992.
La regla de inversión del sujeto pasivo para consolas de videojuegos, ordenadores portátiles y tabletas digitales no se aplica a los dispositivos PDA. La normativa limita la aplicación de esta regla exclusivamente a los productos definidos en el apartado décimo del anexo de la Ley 37/1992.
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