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The DGT confirms that the passive party's investment applies to bar silver, powder or semi-milled forms as per the Combined Nomenclature. If raw material is acquired for later delivery of semi-milled silver, the passive party's investment applies.
Question posed: Clarification on the application of the reverse charge mechanism in relation to silver deliveries.
The reverse charge mechanism under Article 84.One.2º.g) of Law 37/1992 applies to deliveries of silver in powder, raw, or semi-finished forms included in the Combined Nomenclature categories. In cases where raw material is acquired to be processed and subsequently delivered as semi-finished silver, it is understood that the reverse charge mechanism applies. Metal processing services are service provisions where the taxable person is, as a general rule, the provider.
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