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The taxpayer asks whether they qualify as a VAT entrepreneur or professional, if they are considered a reseller of electronic products, and if they must register in the Intra-Community Operators Register when selling via marketplaces within the EU. The Tax Agency responds that they will hold the status of an entrepreneur and will be considered a reseller if they habitually sell mobile phones, consoles, computers, or tablets, along with the associated obligations.
Cuestión planteada Condición de empresario o profesional del consultante a efectos del Impuesto sobre el Valor Añadido, así como de revendedor de productos electrónicos del artículo 84.Uno.2º de la Ley 37/1992. Obligación de inscribirse en el Registro de Operadores Intracomunitarios, en el caso de realizar una venta en el marketplace a un comprador establecido en otro Estado miembro de la Unión Europea.
El consultante tendrá la condición de empresario o profesional a efectos del IVA. Será considerado empresario o profesional revendedor si se dedica con habitualidad a la reventa de teléfonos móviles, consolas de videojuegos, ordenadores portátiles y tabletas digitales, debiendo comunicar dicha condición mediante declaración censal y acreditarla ante el proveedor con un certificado específico. Respecto al Registro de Operadores Intracomunitarios, solo será necesario inscribirse si realiza operaciones intracomunitarias de bienes sujetas al impuesto, por lo que si sus ventas a la UE son solo a particulares, no está obligado a la inscripción.
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