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A company requested clarification on whether the reverse charge mechanism applies to an indivisible set consisting of a digital tablet and a microphone. The DGT ruled that if the set constitutes a single supply where the accessory is part of a functional unit, the reverse charge mechanism applies.
Cuestión planteada 1º Aplicación de la regla de inversión del sujeto pasivo prevista en el artículo 84.uno.2º.g) de la Ley 37/1992 a las entregas del conjunto indivisible que la consultante realiza a favor de empresarios revendedores.
Cuando se comercializa una tableta digital junto a un elemento complementario de forma indivisible, por precio único y que constituya una unidad funcional, se aplica la regla de inversión del sujeto pasivo a todo el conjunto. Para ello, el destinatario debe ser un empresario o profesional revendedor o, en otros casos, que las entregas superen los 10.000 euros. El accesorio debe ser considerado una prestación accesoria que comparte el tratamiento de la principal.
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