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A consultancy asks whether the delivery of smartwatches with or without SIM card is subject to passive subject inversion. The DGT responds that this rule applies only to mobile phones, consoles, portable computers and digital tablets.
Cuestión planteada Aplicación de la inversión del sujeto pasivo a las entregas de relojes inteligentes con o sin tarjeta SIM.
La inversión del sujeto pasivo para los productos mencionados en el apartado décimo del anexo de la Ley 37/1992 no se aplica a los relojes inteligentes. La normativa limita la aplicación de esta regla exclusivamente a teléfonos móviles, consolas de videojuegos, ordenadores portátiles y tabletas digitales bajo los supuestos de la ley.
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