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A company manufacturing boarding gangways on a 'turnkey' basis has requested clarification on whether its activity constitutes a supply of goods or a provision of services, and when VAT must be declared. The DGT has determined that, as materials are provided, it is a supply of goods and that the tax point occurs at the time the work certificates are paid.
Cuestión planteada Calificación como entrega de bienes o prestación de servicios.
La fabricación de pasarelas con aportación de materiales constituye una entrega de bienes según el artículo 8 de la Ley 37/1992. En ejecuciones de obra con aportación de materiales donde se emiten certificaciones, el devengo del impuesto se produce en el momento del cobro total o parcial de los importes efectivamente percibidos. Si la entrega es intracomunitaria, el devengo se produce el día 15 del mes siguiente al inicio de la expedición o transporte, o en la fecha de factura si esta se emite antes.
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