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A precious metals company asks whether purchasing silver cyanide (a compound of silver and cyanide salts) is subject to passive investment. The DGT replies that this only applies if the product is classified as silver powder, crude or semi-processed under the Combined Nomenclature.
Question posed: Reverse charge mechanism in the deliveries of silver cyanide subject to this consultation.
The reverse charge mechanism for the taxable person under Article 84.One.2º.g) of Law 37/1992 applies solely to deliveries of silver in powder, raw, or semi-processed form included in the categories of the Combined Nomenclature. If silver cyanide does not fall within said categories, the reverse charge mechanism shall not apply. The competence to determine the tariff classification lies with the Customs and Excise Department of the AEAT.
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