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V2565-18 ·19 September 2018 ·consulta-vinculante Medium impact
Tax

Manufacturing and assembly of engine parts may be classified as a supply of goods subject to VAT

A company manufactures plastic parts and assembles them into an engine to deliver to a third party in Spain, even if the client is not established there. The DGT determines that the overall operation constitutes a supply of goods subject to tax.

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2018-09-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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