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V2513-17 ·5 October 2017 ·consulta-vinculante Medium impact
Tax

Manufacturing of metal structures without installation or assembly is classified as a supply of goods, not a construction service

A company sought clarification on whether the manufacturing of metal modules (structures, boilermaking, and piping) for clients who transport them abroad constitutes a construction service. The DGT ruled that, as no installation or assembly is performed, these operations are classified as supplies of goods rather than construction services.

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2017-10-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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