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An electronics retailer enquired whether installing operating systems or applications on products would cause them to lose their status as a retail trader. The DGT ruled that such manipulation is not exempt as a non-transformative operation; therefore, these products must be taxed under the general VAT regime.
Cuestión planteada Régimen aplicable en el Impuesto sobre el Valor Añadido al conjunto de su actividad.
La instalación de sistemas operativos, aplicaciones o contactos no se considera una operación de no transformación según el Reglamento del IVA. Por tanto, el sujeto pasivo no es comerciante minorista respecto de los productos manipulados, debiendo aplicar el régimen general de IVA para estos. No obstante, podrá seguir aplicando el recargo de equivalencia para otros productos que venda en el mismo estado en que los adquirió.
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