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A company involved in the sale and repair of climate control equipment has enquired whether the sale of its spare parts should be subject to the equivalence surcharge. The Directorate-General for Taxes (DGT) has ruled that, as air conditioning units are classified as construction materials, their components are also excluded from this regime.
Cuestión planteada Aplicación del régimen especial del recargo de equivalencia a la comercialización de los componentes y repuestos de dichos aparatos de aire acondicionado o, en su caso, aplicación del régimen general del Impuesto sobre el Valor Añadido.
Los aparatos de aire acondicionado tienen la consideración de materiales de construcción y están excluidos del régimen especial del recargo de equivalencia. Esta exclusión se extiende también a la entrega de sus componentes, repuestos y recambios, los cuales tributarán por el régimen general del Impuesto sobre el Valor Añadido.
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