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A scrap metal company inquired whether the reverse charge mechanism should apply to the purchase of railway materials (iron and wood). The DGT ruled that the reverse charge applies to metals if they are included in the specified nomenclature, but not to wood waste.
Question posed: Whether the provisions of Article 84.One.2.c) of the Value Added Tax Law regarding the reverse charge mechanism apply to the acquisitions of materials carried out by the consulting entity.
The reverse charge mechanism under Article 84.One.2.c) applies to goods included in the categories of the Combined Nomenclature mentioned in the law. If the materials are within said nomenclature, the acquirer is the taxable person; if not, the seller is. Wood waste is not included in this mechanism. If operations subject to the reverse charge and other operations not subject to it are mixed in a single invoice, the taxable base for each must be specified separately.
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