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A company manufacturing plastic products has requested clarification regarding the applicable VAT rate for its supplies and the identity of the taxable person. The DGT has ruled that the standard rate of 21% applies and that the reverse charge mechanism will depend on whether the products fall within the specific categories of the Combined Nomenclature.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a estas entregas y sujeto pasivo de las mismas.
Las entregas de bienes realizadas por la sociedad mercantil en su actividad empresarial están sujetas al IVA. Al no estar contemplados los productos mencionados en los tipos reducidos, se aplica el tipo general del 21%. Respecto al sujeto pasivo, la regla de inversión del sujeto pasivo del artículo 84.Uno.2º.c) se aplicará si los bienes están incluidos en las categorías de la Nomenclatura Combinada. La competencia para determinar dicha clasificación corresponde al Departamento de Aduanas e Impuestos Especiales.
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