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A company repairing electronic equipment on ships has requested clarification on whether the delivery of equipment is ancillary to the service and what criteria determine whether an operation constitutes a supply of goods or a provision of services. The DGT ruled that the nature of the transaction depends on the relevance of the materials provided by the entrepreneur compared to those provided by the client.
Cuestión planteada Si la entrega de equipos es accesoria al servicio de reparación y cuál ha de ser el criterio para calificar tales operaciones como entregas de bienes o prestaciones de servicios. Sujeción de las anteriores operaciones y, en su caso, si se encuentran exentas del Impuesto.
Si el empresario aporta todos los materiales o los del cliente son insignificantes, la operación es una entrega de bienes. Si el cliente aporta los materiales o los del empresario son insignificantes, es una prestación de servicios. Las reparaciones en buques afectos a la navegación internacional o pesca costera pueden estar exentas de IVA si se cumplen los requisitos de la Ley 37/1992 y la documentación preceptiva.
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