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V3810-15 2 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

VAT treatment for metal recovery, catalyst manufacturing and precious metal lending

A company seeks clarification on the taxation of sending used catalysts to Germany for metal recovery, manufacturing new catalysts in France, and lending metals from Luxembourg. The DGT determines the nature and place of supply for each transaction for VAT purposes.

The question raised

Question raised: Subjectivity and taxation of the operations presented regarding Value Added Tax.

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