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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, independientemente de si el proveedor está establecido en España. Si el destino es otro Estado miembro de la UE para refinado, la operación se asimila a una entrega de bienes sujeta y exenta. Si el destino es un tercer Estado, la operación no estará sujeta al IVA.
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