Reverse charge on specific goods in Spain
Domestic reverse charge may also apply on certain specific goods or services. This regime is often introduced on products that are more likely to be used for carousel fraud purposes. The customer and supplier conditions for this reverse charge to apply change depending on the goods traded.
IT equipment: Reverse charge applies on mobile phones, video-consoles, laptops and tablets. For this RC to apply, there're two scenarios based on value and customer conditions:
- Where the customer is a "reseller", RC applies irrespective of the threshold.
- If customer is not a "reseller", RC applies on supplies above 10k €.
Resellers (companies buying and selling these goods as their usual business) need to apply for a certificate. They will provide this certificate to their supplier as a proof of the need to apply RC.
Supplies of natural gas and electricity: Reverse charge always applies on supplies of natural gas and electricity provided the supplier is not established, and the customer is a taxable person.
Other goods: Reverse charge applies to the following goods and services applies in any case.
- Emission rights and emission units
- Supplies of waste.
- Supply of certain gold products
- Raw or semi-manufactured silver, platinum and palladium.