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A boat construction and maintenance company has enquired whether its work for a client in another Member State is subject to VAT. The DGT has ruled that, as the recipient is a taxable person established in another Member State, the transaction is not located in Spain and is considered an intra-Community supply of services.
Cuestión planteada Sujeción de las operaciones al Impuesto sobre el Valor Añadido, teniendo en cuenta que los trabajos pueden realizarse en el territorio de aplicación del Impuesto, o fuera del mismo.
Si el cliente aporta la embarcación y el empresario no aporta materiales (o estos son insignificantes), la operación es una prestación de servicios. Al ser el destinatario un empresario o profesional con sede en otro Estado miembro, el servicio no se entiende realizado en el territorio de aplicación del Impuesto. Estas operaciones se califican como prestaciones intracomunitarias de servicios, donde el sujeto pasivo es el destinatario mediante el mecanismo de inversión del sujeto.
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