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V0448-17 20 February 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Deliveries of plastic waste are not subject to the reverse charge mechanism pursuant to Art. 84.One.2º of Law 37/1992

A query was raised regarding whether the delivery of plastic waste is subject to the reverse charge mechanism. The DGT has determined that these operations do not fall under the scenarios provided for by law for the application of said rule.

The question raised

Question raised - Application of the reverse charge mechanism rule provided for in Article 84.One.2º of Law 37/1992 to the deliveries of plastic waste.

The DGT's ruling

Las entregas de residuos plásticos no se encuentran entre los supuestos de aplicación del artículo 84.Uno.2º de la Ley 37/1992. Por tanto, el empresario transmitente es el sujeto pasivo de las entregas y estas tributan al tipo impositivo del 21 por ciento.

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