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A company produces paper cones and sells surplus cardboard pellets to cardboard winding manufacturers. The DGT states that if the pellets are classified as paper or cardboard waste under the Combined Nomenclature, subject passive investment applies.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo previsto en el artículo
Si las balas de papel se incluyen en las categorías de la Nomenclatura Combinada como desperdicios o desechos de papel o cartón, el sujeto pasivo será el adquirente por aplicación del artículo 84.Uno.2º, letra c), de la Ley 37/1992. De lo contrario, la consultante debe repercutir el IVA al tipo general del 21 por ciento al destinatario.
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