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A company selling used mobile phones seeks clarification on whether to apply the special scheme for second-hand goods or the reverse charge mechanism. The DGT rules that the special scheme may be applied optionally and details the specific circumstances under which the reverse charge mechanism applies to mobile phones.
Question posed: Application of the reverse charge rule provided for in Article 84.one.2.g) of Law 37/1992 or, as applicable, the special regime for second-hand goods to the supplies of mobile phones carried out by the applicant.
The special regime for second-hand goods is optional and may be applied on an operation-by-operation basis, provided that the declaration of commencement of activity has been filed. If this regime is not applied or is waived, the reverse charge mechanism shall apply to supplies to entrepreneurs or professional resellers, or when supplies to other entrepreneurs exceed 10,000 euros. In sales to private individuals, the company shall be the taxable person and must charge VAT at the standard rate.
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