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V0057-16 12 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Application of passive investor investment in deliveries of silver in bulk, powder or semi-milled form

The consulting entity asks about the application of passive investor investment in the purchase of fine silver. The DGT clarifies that the new regulation establishes that deliveries of silver, platinum and palladium in bulk, powder or semi-milled form entail passive investor investment.

The question raised

Question raised: Application of the reverse charge mechanism provided for in Article 84.One.2º.g) of Law 37/1992.

The DGT's ruling

The reverse charge mechanism provided for in Article 84.One.2º.g) of Law 37/1992 applies to deliveries of silver in powder, raw, or semi-finished form included in the categories of the Combined Nomenclature. This application is independent of whether or not the supplier is established within the territory to which the Tax applies.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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