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A French company asks whether assembling client products using its own materials (boxes, toiletries) constitutes delivery of goods or a service provision. The DGT states that it could be considered delivery of goods depending on the relevance of the materials and the customer's perception.
Cuestión planteada 1ª) Si las operaciones realizadas por la consultante para su cliente deben calificarse, a efectos del Impuesto sobre el Valor Añadido, como una operación única de entrega de bienes y si, en este caso, se aplicaría la regla de inversión del sujeto pasivo en las entregas interiores que se realicen en el territorio de aplicación del Impuesto.
Si el cliente entiende que compra un bien y un servicio, son dos operaciones; si el servicio es un medio para disfrutar del bien, es una entrega de bienes con servicio accesorio. Según los hechos, al aportar materiales significativos, la operación parece una entrega de bienes. En cuanto a los pagos anticipados, no se devenga el IVA si en el momento del cobro no se conocen todos los elementos relevantes del devengo ni se identifican con precisión los bienes.
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