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An Italian company has enquired whether the assembly of plastic parts into engines manufactured by itself constitutes a supply of goods or a provision of services. The DGT indicates that, based on the facts, it appears to be a provision of services not subject to VAT in Spain due to the location of the recipient.
Cuestión planteada Calificación como entregas de bienes o prestaciones de servicios de las operaciones descritas realizadas por el proveedor a favor de la consultante y, en su caso, procedimiento para rectificar las cuotas del Impuesto que el proveedor le ha repercutido a la consultante como consecuencia de dichas operaciones.
El ensamblaje de piezas puede ser entrega de bienes o prestación de servicios según la importancia de los materiales y la percepción del cliente. En este caso, al ser el motor un producto de alta tecnología y las piezas un complemento, parece ser una prestación de servicios. Al ser el destinatario un empresario con sede en Italia, la operación no se considera realizada en el territorio de aplicación del impuesto. El proveedor debe rectificar las cuotas de IVA repercutidas incorrectamente si se confirma este tratamiento.
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