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A company sought clarification on whether purchasing scrap metal from a non-profit association is subject to VAT and how invoicing should be handled. The DGT ruled that the association acts as a taxable person and that the purchasing company is the liable party under the reverse charge mechanism.
Cuestión planteada Se cuestiona acerca de la sujeción al Impuesto de las adquisiciones de chatarra a la asociación así como sobre la aplicación de la regla de inversión del sujeto pasivo y la obligación de expedir factura que documente dichas adquisiciones.
Las asociaciones sin ánimo de lucro tienen la condición de empresarios cuando realizan actividades comerciales de forma continuada asumiendo el riesgo. Las entregas de chatarra y productos de desecho por parte de la asociación están sujetas a IVA. El sujeto pasivo es el adquirente mediante la regla de inversión del sujeto pasivo. La asociación debe expedir factura indicando que el destinatario es el sujeto pasivo mediante la mención "inversión del sujeto pasivo".
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