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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.
Cuestión planteada Sujeto pasivo de dichas operaciones a efectos del Impuesto sobre el Valor Añadido.
Si los bienes entregados se encuentran en las categorías de la Nomenclatura Combinada detalladas en el anexo de la Ley 37/1992, el sujeto pasivo será el empresario o profesional adquirente. En caso de que los bienes no concurran con dichas categorías, el sujeto pasivo será el vendedor.
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