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A professional has enquired whether selling computers with operating systems or applications pre-installed allows for the application of the equivalence surcharge regime. The Directorate-General for Taxes (DGT) has ruled that such installation is considered a transformation process, which requires these products to be taxed under the standard VAT regime.
Cuestión planteada Régimen aplicable en el Impuesto sobre el Valor Añadido a la actividad de venta de ordenadores en los casos citados.
La instalación de sistemas operativos, aplicaciones o contactos no se considera una operación exceptuada de transformación. Por tanto, el vendedor que realice estas tareas no es comerciante minorista respecto a esos ordenadores. En este caso, la actividad de venta de equipos transformados tributará por el régimen general del IVA. No obstante, podrá aplicar el recargo de equivalencia a otros productos que venda en el mismo estado en que los adquirió.
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