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V3174-23 ·11 December 2023 ·consulta-vinculante Medium impact
Tax

Las casas modulares transportadas a otro Estado miembro no se consideran edificaciones y tributan como ventas a distancia

Una empresa que fabrica casas modulares para entregar en Francia consulta su sujeción al IVA. La DGT determina que, al ser transportadas, no son edificaciones y se consideran ventas a distancia intracomunitarias de bienes.

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2023-12-11PublishedPublished 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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