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The DGT states that the rule on passive investor investment applies only to goods listed in the Combined Nomenclature categories detailed in the annex to Law 37/1992.
Question posed: Whether, for the purposes of the provisions of Article 84.One.2.c) of Law 37/1992, said reverse charge mechanism applies to waste or scrap originating from raffia and footwear lasts.
La regla de inversión del sujeto pasivo del artículo 84.Uno.2º.c) de la Ley 37/1992 se aplica a las entregas de bienes incluidos en las categorías de la Nomenclatura Combinada citadas en su anexo. La determinación de si un producto específico está incluido en dichas categorías no es competencia de este Centro directivo, sino del Departamento de Aduanas e Impuestos Especiales de la AEAT.
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