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The query examines the tax implications when materials that could be classified as either waste or reusable products are delivered together. The DGT rules that if the materials are classified as waste under the Combined Nomenclature, the reverse charge mechanism applies; however, if they are products intended for their original use, the seller remains the taxable person.
Question posed: Whether, in the case of joint deliveries of elements containing different types of the aforementioned materials, the provisions of Article 84. One.2º.c) of the Value Added Tax Law regarding the reverse charge mechanism apply. The applicable tax rate in such case.
If the goods delivered fall within the categories of the Combined Nomenclature (waste, scrap, etc.), the taxable person shall be the acquirer by virtue of the reverse charge mechanism. If the products are capable of being used for their original purpose as such or after repair, the taxable person shall be the seller. In a single invoice containing operations of a different nature, the taxable base for each must be specified separately. The applicable tax rate is the general rate of 21%.
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