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A German company has enquired about the taxation of engines sent to Spain for assembly and finishing operations. The DGT clarifies that the receipt of engines may be exempt from VAT under certain conditions and that the assembly service constitutes a provision of services.
Cuestión planteada Se cuestiona por la tributación de la recepción de los bienes por la consultante y enviados desde Alemania al territorio de aplicación del impuesto así como de las operaciones contratadas con la entidad española.
La recepción de motores enviados desde Alemania no estará sujeta a IVA si son objeto de exportación o entregas intracomunitarias exentas. Si los motores se transmiten en España, la recepción se considera una operación asimilada a adquisición intracomunitaria sujeta a IVA, aunque puede estar exenta si el adquirente tiene derecho a la devolución según el artículo 119. El ensamblado de motores se califica como prestación de servicios, la cual no estará sujeta a IVA si el destinatario no tiene sede o establecimiento permanente en España.
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