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The query examines whether the reverse charge mechanism applies to the delivery of waste electrical and electronic equipment. The DGT rules that this depends on whether such goods are included in the specific categories of the Combined Nomenclature cited in the law.
Cuestión planteada - Si en las entregas de residuos de aparatos eléctricos y electrónicos se aplica lo previsto en el artículo 84.Uno.2º.c) de la Ley 37/1992 (regla de inversión del sujeto pasivo).
Si los bienes entregados se encuentran en las categorías de la Nomenclatura Combinada referidas en el artículo 84.Uno.2º.c) de la Ley 37/1992, el sujeto pasivo será el empresario o profesional adquirente. En caso contrario, el sujeto pasivo será quien realiza las entregas. Las entregas de estos residuos tributarán al tipo impositivo del 21 por ciento.
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