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A concrete construction company asks whether sending materials for installation in Portugal constitutes an intracommunity delivery. The DGT responds that, as the installation and assembly take place abroad with the goods being immobilised, the operation is neither a goods delivery nor an intracommunity delivery.
Cuestión planteada Lugar de realización de las operaciones, así como aplicabilidad del artículo 25.Uno a alguna de las situaciones anteriores. Obligación de declarar alguna de estas operaciones como entregas intracomunitarias en el Modelo 349.
Las ejecuciones de obra donde el coste de los materiales supera el 40% de la base imponible se consideran entregas de bienes. Sin embargo, si la instalación o montaje se ultima en otro Estado miembro e implica la inmovilización de los bienes, la entrega no se localiza en el territorio español. Por tanto, el envío de materiales para tales fines no constituye una operación asimilada a entrega intracomunitaria de bienes ni debe declararse en el Modelo 349.
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