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V0563-17 2 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Works involving the supply of own materials may be classified as supplies of goods

A telecommunications company has requested a ruling on whether its operations, in which it provides all materials, constitute supplies of goods or the provision of services, and when the tax becomes due. The DGT has determined that, because the company provides all the materials, the operation is considered a supply of goods.

The question raised

Cuestión planteada Cuándo se produce el devengo de la operación tratándose de ejecuciones de obra. Devengo del impuesto en los pagos anticipados.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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