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A probiotics company has requested a ruling regarding the taxation of raw material purchases, transformation services, and the sale of the final product. The DGT clarifies when these operations constitute supplies of goods or services, and how their place of supply and taxable person are determined.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de las operaciones efectuadas por la consultante de adquisición y venta de materia prima y, en su caso, su transformación y venta del producto final, tal y como se especifican en el cuerpo de la consulta.
Las operaciones de transformación son prestaciones de servicios si el cliente aporta la mayoría de los materiales, y entregas de bienes si el empresario aporta la totalidad o la parte del cliente es insignificante. Los servicios de transformación realizados por proveedores no establecidos en España están sujetos al impuesto cuando el destinatario es un empresario residente en España. Las adquisiciones de materia prima de otros Estados miembros no son adquisiciones intracomunitarias si no hay transporte al territorio de aplicación del impuesto.
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