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A franchisee sells mobile phones to another franchisee holding a resale certificate. The tax authority states that, as the recipient is a resale entrepreneur, the inversion of the passive party applies.
Cuestión planteada Aplicabilidad del supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.g) de la Ley 37/1992.
Los empresarios o profesionales revendedores de teléfonos móviles, consolas, ordenadores o tabletas son sujetos pasivos del IVA de las entregas de las que sean destinatarios, sin importar el importe. El revendedor debe comunicar su condición al proveedor de forma previa o simultánea mediante el certificado de la AEAT. En este caso, el vendedor no debe repercutir cuota de IVA y debe emitir factura con serie especial.
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