Doctrine by topic · DGT Observatory

Reseller Entrepreneur: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 20 rulings · 2014–2026

Current position

Entrepreneurs or professionals who resell mobile phones, video game consoles, laptops, and digital tablets are taxable persons under the reverse charge mechanism. To apply this regime, the acquirer must communicate their status as a reseller to the supplier by means of a certificate issued by the Tax Agency prior to or simultaneously with the acquisition.

The DGT's position remains constant regarding the application of the reverse charge mechanism for specific technological products. The requirement to prove reseller status through an AEAT certificate has been maintained, as established in rulings V1247-15, V1390-15, and V5097-16.

Turning points

  1. V1390-15

    Defines that regular resellers of specific technology are taxable persons under the VAT reverse charge mechanism, regardless of their VAT regime.

  2. V5097-16

    Specifies that the accreditation of reseller status must be carried out through a specific certificate from the Tax Agency prior to or simultaneously with the transaction.

Analysis based on 20 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
V4576-16 26 Oct 2016

No application of passive subject inversion to smartwatch delivery

SG de Impuestos sobre el Consumo
inversión del sujeto pasivoteléfonos móvilesrelojes inteligentesempresario revendedornomenclatura combinada LIVA — Ley 37/1992 del IVA art. 84.Uno.2.gLIVA — Ley 37/1992 del IVA art. anexo apartado décimo
Affects CompanyExpat · Non-residentIndividual
V1390-15 5 May 2015

Mobile, console and tablet resellers become VAT liable parties

SG de Impuestos sobre el Consumo
inversión del sujeto pasivorecargo de equivalenciaempresario revendedordeclaración-liquidación no periódicasujeto pasivo LIVA — Ley 37/1992 del IVA art. 84.Uno.2.g)LIVA — Ley 37/1992 del IVA art. 156
Affects CompanyExpat · Non-residentIndividual
V1388-15 5 May 2015

Retailers of certain tech products become passive investors

SG de Impuestos sobre el Consumo
inversión del sujeto pasivorecargo de equivalenciaempresario revendedordeclaración censaldeclaración-liquidación no periódica LIVA — Ley 37/1992 del IVA art. 84.Uno.2.º.g)LIVA — Ley 37/1992 del IVA art. 156.1.º
Affects CompanyExpat · Non-residentIndividual

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