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A query was raised regarding whether the manufacture of medicines through the supply of materials by a distributor constitutes a supply of goods or a provision of services. The DGT ruled that the classification depends on the relative importance of the value of the materials supplied by each party in relation to the final value of the product.
Cuestión planteada Se plantea cuándo se trata de una ejecución de obra que tiene por resultado una entrega de bienes, y cuándo se trata de una prestación de servicios, si los materiales aportados por la comercializadora están entre el 33% y el 66% del total.
Para determinar si existe una entrega de bienes o una prestación de servicios, se debe valorar en cada caso la importancia de los materiales aportados por cada parte. Si los materiales aportados por la comercializadora representan una parte mayor del valor final del producto respecto de los materiales del fabricante, se entiende que el fabricante realiza una prestación de servicios. Asimismo, si el valor de los materiales del fabricante es mayor que los de la comercializadora pero inferior a los costes del servicio de producción, también se considera prestación de servicios.
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