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A tire retailer inquired whether the sale of wheels, including free fitting and removal services for transport companies, is subject to VAT and which exemptions might apply. The DGT ruled that the transaction constitutes a supply of goods with ancillary services and is subject to Spanish VAT.
Cuestión planteada - Calificación de la operación como entrega de bienes o prestaciones de servicios.
La entrega de neumáticos con montaje y desmontaje, aunque no se cobre por estos últimos, se considera una entrega de bienes donde el servicio es accesorio. Al realizarse en el local del vendedor, las entregas se entienden realizadas en el territorio de aplicación del impuesto. Por tanto, están sujetas al IVA español y no procede la aplicación de las exenciones de los artículos 21.2º y 25 de la Ley 37/1992.
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