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V3124-17 4 December 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Deliveries of metal, paper, cardboard or glass waste are subject to the general rate of 21 per cent

A waste management company has requested clarification on the tax rate applicable to the supply of materials such as metal, paper or glass. The DGT has ruled that the general rate of 21% applies and that, depending on the nomenclature, the reverse charge mechanism may be applicable.

The question raised

Applicable tax rate to the aforementioned supplies.

The DGT's ruling

The supplies of metal, paper, cardboard, or glass waste are taxed at the 21 percent tax rate, as they are not included in the reduced rates. If the goods fall within the cited Combined Nomenclature categories, the purchaser shall be the taxable person under the reverse charge mechanism. Otherwise, the taxable person shall be the supplier.

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