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V2907-17 ·13 November 2017 ·consulta-vinculante Medium impact
Tax

Packaging services including materials may be considered a single supply of services if the material is ancillary

A company has requested clarification on whether packaging goods for a German client, including the cost of materials, should be treated as a single supply of services or as two separate transactions (a supply of goods and a supply of services). The DGT ruled that it depends on the customer's perception and whether the material is an end in itself or merely a means to provide the main service.

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2017-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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