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V1061-17 ·4 May 2017 ·consulta-vinculante Medium impact
FISCAL

Subject passive investment depends on classification in Combined Nomenclature

A company produces paper cones and sells surplus cardboard pellets to cardboard winding manufacturers. The DGT states that if the pellets are classified as paper or cardboard waste under the Combined Nomenclature, subject passive investment applies.

In 6 key points

Lifecycle

2017-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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