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V0570-16 10 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Boat refits are considered services if materials supplied by the company represent a minor part

A boat design and remodeling company has enquired whether its work constitutes a supply of goods or a provision of services. The DGT indicates that this will depend on the significance of the materials provided by the company in relation to the final product.

The question raised

Cuestión planteada Calificación de las operaciones como entregas de bienes o prestaciones de servicios.

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

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