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The DGT confirms that passive investor investment only applies to electronic book readers and their components if classified under specific tariff headings such as mobile phones, consoles, portable computers or tablets.
Cuestión planteada Se cuestiona por la aplicación del supuesto de inversión del sujeto pasivo de la letra g) del artículo 84.Uno.2º de la Ley 37/1992 a la adquisición de dispositivos que permiten la lectura para libros electrónicos así como a los distintos componentes que comercializa.
El supuesto de inversión del sujeto pasivo del artículo 84.Uno.2.g) solo se aplica si los bienes se clasifican en la nomenclatura combinada arancelaria dentro de las partidas 8517 12, 9504 50, 8471 30 o las correspondientes a tabletas digitales. Si los dispositivos de lectura de libros electrónicos o sus componentes no encajan en estas partidas específicas, no se aplica la inversión del sujeto pasivo ni la condición de empresario revendedor.
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