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V1022-16 ·15 March 2016 ·consulta-vinculante Medium impact
FISCAL

Passive subject inversion applies to silver delivery in bulk or semi-milled form

A non-EU entity asks about the application of passive subject inversion in the purchase and resale of precious metals and the treatment of subsequent transport. The DGT confirms that the passive subject inversion rule applies to silver under the specified Combined Nomenclature categories.

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2016-03-15PublishedPublished 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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