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The inquiry concerns the application of the reverse charge mechanism to the sale of consoles and sets with accessories, as well as its effect on returns of purchases made prior to April 2015. The DGT clarifies that the rule applies to indivisible sets that constitute a functional unit and that the reverse charge only affects transactions accrued from 1 April 2015.
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 de consolas y del conjunto indivisible y de las consolas en los supuestos de devolución al proveedor de consolas adquiridas con anterioridad al 1 de abril de 2015.
La inversión del sujeto pasivo se aplica a las entregas de conjuntos indivisibles de consolas y accesorios siempre que estos complementen el uso de la consola y constituyan una unidad funcional por precio único. Para las devoluciones de consolas adquiridas antes del 1 de abril de 2015, la rectificación de la base imponible y de las cuotas debe realizarla el proveedor original. El mecanismo de inversión del sujeto pasivo solo se aplica a operaciones cuyo devengo se haya producido a partir del 1 de abril de 2015.
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