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A company has requested clarification on whether the delivery of goods intended for an installation can be considered an immobilisation of assets under Article 68.Two.2 of the VAT Act. The Directorate-General for Taxes (DGT) responded that it lacks the competence to determine whether the described facts constitute such immobilisation.
Cuestión planteada Si al amparo del artículo 68.Dos.2º de la Ley 37/1992, las entregas de los bienes que van a ser objeto de instalación puede considerarse como inmovilización de bienes.
La Dirección General de Tributos no es competente para determinar si las operaciones descritas suponen la inmovilización de los bienes. La calificación de si existe inmovilización será una cuestión de prueba que podrá acreditarse mediante cualquier medio admisible en Derecho.
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