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V3218-15 ·21 October 2015 ·consulta-vinculante Medium impact
Tax

Manufacturing a product using client-supplied raw materials may constitute a service provision

A company sought clarification on whether manufacturing a product using alcohol supplied by a Polish client constitutes a supply of goods or a provision of services. The DGT indicates that if the materials provided by the entrepreneur constitute only a small part of the final product, it is classified as a provision of services.

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2015-10-21PublishedPublished 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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