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An entity has requested a ruling regarding the determination of the taxable person in the sale of gold and silver lots to wholesalers or refineries. The DGT clarifies that the purchaser shall be the taxable person when dealing with unworked gold or semi-worked gold products with a fineness equal to or greater than 325 thousandths, as well as silver in powder, raw, or semi-worked form.
Cuestión planteada Inversión de sujeto pasivo en las ventas a mayoristas o empresas fundidoras.
En las entregas de oro sin elaborar o productos semielaborados de oro con ley igual o superior a 325 milésimas que no sean oro de inversión, el sujeto pasivo será el empresario adquirente. Para la plata, la inversión del sujeto pasivo se aplica a las entregas de plata en polvo, en bruto o semilabrada incluidas en la Nomenclatura Combinada. A estas entregas de chatarra de oro y plata se les aplica el tipo impositivo del 21 por ciento.
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