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A Canadian company manufactures wheel retention systems shipped from France to be installed in Spain. The DGT determines that delivery of goods is subject to VAT if installation involves immobilisation, applying the passive party's investment.
Question posed: Taxation of the operations described in the Value Added Tax and, in particular, the obligations of the taxpayer arising from said taxation.
The delivery of goods is subject to VAT in Spain if the installation or assembly is completed within the territory and entails the immobilization of the goods. In this case, the client (established entrepreneur) is the taxable person via the reverse charge mechanism. The installation services provided by a Spanish subcontractor to the Canadian company are not subject to VAT as they are not considered services related to real estate and the inquirer is not established in Spain.
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