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A Spanish lyophilization company asks whether manufacturing batches of product and placebo for a German client constitutes a delivery of goods or a service provision. The DGT determines that if the client-supplied active ingredient is not negligible, it constitutes a service provision exempt from Spanish VAT if the client has no permanent establishment in Spain.
Cuestión planteada Se plantea la tributación en el Impuesto sobre el Valor Añadido de la operación descrita.
La operación se considera una prestación única de servicios cuando los materiales y la documentación son medios para la ejecución del contrato principal. Si el principio activo aportado por el cliente no es insignificante ni representa una parte pequeña del producto final, la operación se califica como prestación de servicios. Dichos servicios no estarán sujetos al IVA en España si el destinatario es un empresario radicado en otro país sin establecimiento permanente en territorio español que sea el destinatario de los mismos.
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