Skip to content
Back to index
V0495-23 2 March 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Buyer is liable if shredded plastic is in Combined Nomenclature

A plastic recycling company asks whether it must apply the passive investor rule when selling shredded plastic. The DGT states that this depends on whether the product is classified under the Combined Nomenclature categories mentioned in the law.

The question raised

Application, where applicable, of the reverse charge mechanism provided for in Article 84.One.2º.c) of Law 37/1992.

The DGT's ruling

If the shredded plastic is included in the categories of the Combined Nomenclature cited in the law, the taxable person shall be the acquiring entrepreneur or professional. Otherwise, the taxable person shall be the entity making the supply. The competence to determine the tariff classification corresponds to the Customs and Excise Department of the AEAT.

Book your free first meeting