Skip to content
Back to index
V0120-23 3 February 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Deliveries of storage systems with installation in Spain are subject to VAT

A French company inquires regarding the VAT liability of the sale and installation of automated storage systems in Spain. The DGT determines that, as they involve installation and assembly with the immobilization of the goods, the operations are considered deliveries of goods carried out in Spanish territory.

The question raised

Question raised: VAT liability of the operations carried out. Taxable person. Obligation to register in the VIES.

The DGT's ruling

Deliveries of goods that must be subject to installation or assembly before being made available, whose installation is completed within the territory of application of the Tax and involves the immobilization of the goods, are considered to be carried out in said territory. In this case, the acquisitions of goods are not considered intra-Community acquisitions or assimilated operations. The non-established entity shall be the taxable person for imports and acquisitions, but for domestic deliveries to other non-residents, the reverse charge mechanism shall apply.

Email
Contact