IVA revendedores tablets, móviles, ordenadores y consolas
Apreciados clientes,
Les recordamos que el próximo 1 de abril de 2015 entra en vigor el nuevo apartado g) del artículo 84.Uno.2 de la Ley del IVA y, con él, el nuevo supuesto de inversión del sujeto en operaciones de entrega de plata, platino, paladio, así como, de entrega de teléfonos móviles, consolas de videojuegos, ordenadores portátiles y tabletas digitales.
Para el caso de entregas de móviles, consolas de videojuegos ordenadores portátiles y tabletas digitales, la regla de inversión del sujeto pasivo se producirá cuando:
– El empresario o profesional destinatario actúe en su condición de revendedor de estos bienes, con independencia del importe de la entrega.
– El empresario o profesional destinatario, no teniendo tal condición, adquiera dichos bienes por un importe total en factura de más de 10.000 euros, IVA excluido.
– El empresario o profesional que actúe como revendedor deberá acreditar al vendedor su condición mediante la aportación de un certificado específico emitido por la AEAT. Para ello, deberá comunicar previamente, a través de la declaración censal, su condición de revendedor a la Administración tributaria al comienzo de la actividad, o bien durante el mes de noviembre anterior al inicio del año natural en el que deba surtir efecto. No obstante, para el año 2015 la comunicación podrá realizarse hasta el 31 de marzo de dicho año.
Consulte a su asesoría fiscal de Barcelona,
GAFIC, SLP
Asesorando empresas desde 1985
www.gafic.com
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