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V0460-19 ·1 March 2019 ·consulta-vinculante Medium impact
FISCAL

Construction works with installation in another EU country are not intracommunity deliveries of goods

A concrete construction company asks whether sending materials for installation in Portugal constitutes an intracommunity delivery. The DGT responds that, as the installation and assembly take place abroad with the goods being immobilised, the operation is neither a goods delivery nor an intracommunity delivery.

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Lifecycle

2019-03-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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