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V2315-15 ·23 July 2015 ·consulta-vinculante Medium impact
Tax

Inversion of the passive party applies to deliveries of silver powder, in bulk or semi-processed

A company asks whether the commercialisation of silver semi-processed supplies and components is subject to the inversion of the passive party. The DGT states that this mechanism applies to deliveries of silver powder, in bulk or semi-processed, included in the Combined Nomenclature.

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2015-07-23PublishedPublished 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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