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A Spanish company asks whether handling, quality control and transport services billed separately by Namibian suppliers constitute part of international trade in goods. The DGT responds that if these services are intrinsically linked and necessary for the main operation, they are considered accessory and connected costs.
Cuestión planteada Si, a los efectos del Texto Refundido de la Ley del Impuesto sobre la Renta de No Residentes, aprobado por Real Decreto Legislativo 5/2004, de 5 de marzo, la parte del precio de venta de las mercancías que el proveedor desglosará en factura por un concepto específico, tal como "control de calidad y tareas auxiliares" (o similar) constituye parte de la contraprestación total de una única operación de "compraventa internacional de mercancías".
Los servicios de manipulación y control de calidad se consideran gastos accesorios y conexos si son prestaciones necesarias para la consecución de la compraventa y están estrechamente ligados a ella, de modo que no se contratarían de forma independiente. Asimismo, el transporte se considera gasto accesorio si resulta indispensable para cumplir los términos contractuales de la operación principal. En estos casos, los importes no tributan en el IRNR según el artículo 13.2.a del TRLIRNR.
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