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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.
Question raised: The question concerns the application of the reverse charge mechanism under letter g) of Article 84.One.2º of Law 37/1992 to the acquisition of devices that allow for e-book reading, as well as to the various components marketed.
The reverse charge mechanism for the taxable person under Article 84.One.2º letter g) applies only if the goods are classified in the combined tariff nomenclature as mobile phones, video game consoles, laptop computers, or digital tablets. For computers and tablets, the recipient must be a reseller or a professional with deliveries exceeding 10,000 euros. If e-book reading devices do not fall under these headings, the reverse charge mechanism does not apply.
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