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A plastic waste recovery and trading company asks whether the passive subject investment rule applies. The DGT confirms it does not apply, and the general tax rate applies.
Cuestión planteada - Aplicación de la regla de inversión del sujeto pasivo prevista en el artículo 84.Uno.2º de la Ley 37/1992.
Las operaciones de entrega de residuos plásticos no se encuentran en los supuestos de aplicación del artículo 84.Uno.2º de la Ley 37/1992. Por tanto, el consultante es el sujeto pasivo de las entregas y estas tributan al tipo impositivo general del 21 por ciento según el artículo 90.Uno de la Ley 37/1992.
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