Box 513. Reseller art. 84 One 2nd LIVA
Law 28/2014, of November 27, 2014, BOE of the 28th, modifies, among other regulations, Law 37/1992, of December 28, of VAT.
As a result, new assumptions of application of the so-called "reverse charge rule" are introduced for the delivery of certain products.
Among these new assumptions, those provided for in the second and third indents of letter g) of article 84. One.2 of Law 37/1992, of December 28, determines the convenience of identifying the recipients of deliveries of mobile phones and video game consoles, laptops and digital tablets , who being businessmen or professionals are resellers of this type of goods.
In accordance with the provisions of the aforementioned article 84 One 2, the following are liable for VATthe entrepreneurs or professionals for whom the operations subject to the Tax are carried out in the cases indicated below:
(...)
g) When it concerns deliveries of the following products defined in section tenth of the annex to this Law :
- Mobile phones.
- Video game consoles, laptops and digital tablets.
The provisions of these last two dashes will only apply when the recipient is :
- A businessman or professional reseller of these goods, regardless of the amount of the delivery.
- A business or professional other than those referred to in the previous letter, when the total amount of the deliveries of said goods made to the same, documented in the same invoice, exceeds 10,000 euros, excluding Value Added Tax.
For the purposes of calculating the aforementioned limit, the total amount of deliveries made will be taken into account when, documented in more than one invoice, it is proven that it is a single operation and that it has been artificially broken down for the sole purpose of avoiding the application of this rule.
The accreditation of the status of the entrepreneur or professional referred to in the two preceding letters must be carried out prior to or simultaneously with the acquisition, under the conditions determined by regulation.
The delivery of said goods, in cases where their recipients are subject to the Tax in accordance with the provisions of this number 2 (of the aforementioned article 84 One), must be documented in an invoice using a special series.
For the purposes of the provisions of Law 37/1992, of December 28, on Value Added Tax, will be considered as delivery of mobile phones, video game consoles, laptops and digital tablets , those referring to the following products defined in section ten of the annex of said Law :
|
Code. NCE |
Designation of the goods |
|---|---|
|
8517 12 |
Mobile phones (cell phones) and those on other wireless networks. Exclusively as regards mobile phones |
|
9504 50 |
Video game consoles and video game machines other than those of subheading 950430. Exclusively as regards video game consoles |
|
8471 30 |
Automatic machines for data processing, portable, weighing less than 10 kg, consisting of at least a central processing unit, a keyboard and a display. Exclusively for laptops and digital tablets. |
Also for the purposes of the provisions of the aforementioned article 84, section one, number 2, letter g), second and third dashes, of the Tax Law, will be considered a reseller the businessman or professional who is regularly dedicated to the resale of the acquired goods to which said operations refer.
The entrepreneur or professional reseller must communicate (box 513 'yes') to the competent body of the State Tax Administration Agency his status as a reseller by submitting the corresponding census declaration at the time of commencement of the activity, or during the month of November prior to the start of the calendar year in which it must take effect.
The communication will be understood to be extended for the following years as long as the loss of said condition does not occur , which must also be communicated to the Tax Administration through the appropriate census declaration of modification (box 513 'no')
The business or professional reseller may obtain a certificate with a secure verification code through the electronic headquarters of the State Tax Administration Agency, which will be valid during the calendar year corresponding to the date of issue.
The communication of the reseller status referred to in article 24 quinquies of the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of December 29, for the year 2015, may be made until March 31 of said year , by those entrepreneurs or professionals who were carrying out business or professional activities in the year 2014, by submitting the corresponding census declaration.