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A Swiss company not established in Spain sends components to a Spanish company for assembly without transferring ownership. The DGT ruled that the Swiss company is the taxable person for import VAT and that the VAT treatment of the assembly operations will depend on the significance of the material contribution.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido.
La empresa suiza es el sujeto pasivo del IVA en la importación por ser la dueña de las mercancías, aunque el pago lo realice la empresa española mediante representación indirecta. El montaje de piezas suministradas por el cliente es una prestación de servicios si la aportación de materiales es escasa. Si la operación es una entrega de bienes por la importancia de los materiales, podría estar exenta como entrega intracomunitaria si se envía a otro Estado miembro.
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