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V0656-16 ·17 February 2016 ·consulta-vinculante Medium impact
Tax

Classification of ship equipment repairs as supply of goods or provision of services depends on the significance of materials provided

A company repairing electronic equipment on ships has requested clarification on whether the delivery of equipment is ancillary to the service and what criteria determine whether an operation constitutes a supply of goods or a provision of services. The DGT ruled that the nature of the transaction depends on the relevance of the materials provided by the entrepreneur compared to those provided by the client.

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2016-02-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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