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A recycling sector entity inquired whether the supply of recovered materials, such as titanium or tungsten, is subject to the reverse charge rule. The DGT ruled that, as these materials are not included in the Combined Nomenclature categories that trigger this rule, the seller remains the taxable person.
Cuestión planteada Aplicación de la regla de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido.
La regla de inversión del sujeto pasivo del IVA se aplica a las entregas de bienes incluidos en las categorías de la Nomenclatura Combinada citadas en el anexo de la Ley. Dado que los desperdicios de titanio (código NCE 8108) y tungsteno (código NCE 8101) no figuran en dicha lista, el sujeto pasivo de las entregas será el empresario o profesional que realiza la entrega. No se aplica la inversión del sujeto pasivo en estos casos específicos.
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