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V0872-24 23 April 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Reverse charge mechanism applies to the supply of plastic waste, scraps or cuttings

DGT confirms the passive subject investment rule applies to deliveries of plastic waste, scrap, or trim.

The question raised

Whether the reverse charge rule for Value Added Tax, provided for in Article 84.one.2.c) of Law 37/1992, is applicable to said supplies.

The DGT's ruling

The reverse charge mechanism of article 84.One.2º.c) of Law 37/1992 applies to the supply of plastic waste, scrap or cuttings. This includes goods falling under the categories of the Combined Nomenclature, such as CN code 3915 relating to plastic waste, scrap and cuttings. The competence to determine the exact tariff classification lies with the Department of Customs and Excise.

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