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A precious metals trader has enquired whether the purchase of materials for smelting is subject to ITPAJD. The DGT has ruled that the application of this tax or VAT depends exclusively on whether the seller is acting as a business or a professional in the course of their activity.
Cuestión planteada Tributación de la adquisición de la materia prima para reutilización.
La delimitación entre el IVA y el ITPAJD se realiza atendiendo únicamente a la condición del transmitente del bien. Si el transmitente es empresario o profesional y actúa en el ejercicio de su actividad, la operación estará sujeta al IVA. Si el transmitente es un particular, la transmisión estará sujeta al ITPAJD, siendo irrelevante si el adquirente es empresario o particular. En caso de bienes muebles transmitidos por un particular, el tipo de gravamen será del 4 por 100, salvo que la Comunidad Autónoma fije uno distinto.
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