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V0918-16 ·10 March 2016 ·consulta-vinculante Medium impact
FISCAL

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

The consultant asks about the meaning of silver powder, crude and semi-milled for passive party investment. The DGT clarifies that it applies to products with the Combined Nomenclature codes indicated and to metals resulting from transformation by the purchaser.

In 6 key points

Lifecycle

2016-03-10PublishedPublished 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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