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V2292-17 8 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeto pasivo

The purchaser is the taxable person for VAT on certain metal and recycling product supplies

A company has requested clarification on who should be the taxable person for VAT in the sale of nickel, copper, and other metals. The DGT explains that if the products fall within the Combined Nomenclature categories specified by law, the purchaser shall be the taxable person.

The question raised

Taxable person for such operations for the purposes of Value Added Tax.

The DGT's ruling

If the goods delivered fall within the categories of the Combined Nomenclature detailed in the annex to Law 37/1992, the taxable person shall be the acquiring entrepreneur or professional. In the event that the goods do not fall within said categories, the taxable person shall be the seller.

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