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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.
Cuestión planteada Aplicación en su caso de la regla de inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.c) de la Ley 37/1992.
Si el plástico triturado está incluido en las categorías de la Nomenclatura Combinada previstas en el anexo de la Ley 37/1992, el sujeto pasivo será el adquirente por inversión del sujeto pasivo. De lo contrario, el sujeto pasivo será el vendedor. La competencia para determinar la clasificación arancelaria corresponde al Departamento de Aduanas e Impuestos Especiales de la AEAT.
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