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A Spanish company designs processes and manufactures tooling to subsequently produce integrated components for a client in the USA. The DGT examines whether these operations constitute a single transaction and how they are taxed based on the value of the materials provided.
Cuestión planteada Se cuestiona acerca de la tributación en el Impuesto sobre el Valor Añadido de la operación consistente en el diseño del proceso productivo y la fabricación de piezas de utillaje así como por la fabricación de las piezas integradas por parte de la consultante.
El diseño y fabricación de utillaje se consideran una operación única y accesoria a la fabricación de las piezas. Si los materiales aportados por la empresa son insignificantes, es una prestación de servicios que no tributa en España al ser el cliente de EE. UU. Si los materiales propios son significativos, es una entrega de bienes que podría estar exenta si se cumplen los requisitos de entregas intracomunitarias.
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