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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.
Cuestión planteada 1º. Concepto de plata en polvo, plata en bruto, plata semilabrada.
La inversión del sujeto pasivo se aplica a las entregas de plata en polvo (7106 10 00), en bruto (7106 91 00) o semilabrada (7106 92 00). También se aplica a los metales resultantes de actividades de transformación realizadas por el adquirente. Este supuesto no se aplica si los bienes están incluidos en el régimen especial de bienes usados.
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