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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 que sean destinatarios, sin importar el importe. El revendedor debe comunicar su condición al proveedor mediante el certificado específico de la AEAT de forma previa o simultánea a la adquisición. En este caso, el vendedor no debe repercutir cuota de IVA y debe emitir factura con serie especial.
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