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The consultant asks about the meaning of silver powder, crude and semi-milled for passive party investment. The DGT clarifies that it applies to products with the Combined Nomenclature codes indicated and to metals resulting from transformation by the purchaser.
Question raised 1st. Concept of silver powder, silver in the rough, semi-worked silver.
The reverse charge mechanism for the taxable person under Article 84.One.2º.g) of Law 37/1992 applies to deliveries of silver powder, in the rough, or semi-worked, included in codes 7106 10 00, 7106 91 00, and 7106 92 00 of the Combined Nomenclature. This case includes metals resulting from transformation activities carried out by the acquirer, provided that the regime for used goods is not applied. The competence to determine the category of a product in the Combined Nomenclature lies with the Department of Customs and Excise.
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