Skip to content
V0653-16 ·17 February 2016 ·consulta-vinculante Medium impact
FISCAL

Inversion of the passive party applies to bar silver, powder or semi-milled forms

The DGT confirms that the passive party's investment applies to bar silver, powder or semi-milled forms as per the Combined Nomenclature. If raw material is acquired for later delivery of semi-milled silver, the passive party's investment applies.

In 6 key points

How it affects those involved

The rule affects the classification and tax treatment of silver deliveries, particularly when raw materials are purchased for future semi-milled silver deliveries.

Lifecycle

2016-02-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact