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A non-EU entity asks about the application of passive subject inversion in the purchase and resale of precious metals and the treatment of subsequent transport. The DGT confirms that the passive subject inversion rule applies to silver under the specified Combined Nomenclature categories.
Cuestión planteada 1. Aplicación de la regla de inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.g) de la Ley 37/1992 en las adquisiciones de metales preciosos. 2. Tratamiento jurídico en el Impuesto a las salidas de los metales de los almacenes de la consultante.
La regla de inversión del sujeto pasivo del artículo 84.Uno.2º.g) de la Ley 37/1992 se aplica a las entregas de plata en polvo, en bruto o semilabrada incluidas en la Nomenclatura Combinada, independientemente de si el proveedor está establecido en el territorio de aplicación del impuesto. El transporte de mercancías a un Estado miembro de la UE para su refinado se considera una entrega de bienes asimilada, sujeta y exenta. Si el destino es un Estado tercero, la operación no estará sujeta al impuesto. Las entregas interiores no se revisan por el destino posterior de los bienes.
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