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V0356-18 ·8 February 2018 ·consulta-vinculante Medium impact
FISCAL

Inversion of the passive party applies to silver powder, crude or semi-milled deliveries

A precious metals casting company asks whether selling fine silver ingots to professionals is subject to the inversion of the passive party. The DGT clarifies that the rule applies to deliveries of silver in powder, crude or semi-milled form as per the Combined Nomenclature.

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2018-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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