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A company selling used mobile phones has requested clarification on whether it should apply the second-hand goods scheme or the reverse charge mechanism. The DGT has ruled that the company may opt for the second-hand goods scheme or, if that is not applied, use the reverse charge mechanism depending on the recipient and the amount involved.
Question posed: Application of the reverse charge rule provided for in Article 84.one.2.g) of Law 37/1992 or, where applicable, the special regime for second-hand goods to the supplies of used mobile phones made by the applicant and, in the latter case, whether any limit exists regarding supplies to entrepreneurs or professionals.
The applicant may apply the special regime for second-hand goods to its sales of mobile phones provided that it meets the requirements of Article 135 of Law 37/1992, without a limit on supplies to entrepreneurs. If this regime is not applied or if it is waived, the reverse charge mechanism shall apply when the recipient is a reseller or when the recipient is an entrepreneur other than a reseller and the invoice exceeds 10,000 euros. In sales to private individuals outside of these scenarios, the company shall be the taxable person and must charge VAT at the general rate.
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