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A company manufactures machinery and spare parts for export to other Member States, including assembly services. The DGT has ruled that installation and transport services are ancillary to the principal supply of goods.
Cuestión planteada Si las entregas con instalación y montaje de los equipos en las que se incluye el transporte y el coste de la instalación, así como las de los recambios y componentes, se encuentran sujetas y, en su caso, exentas del Impuesto sobre el Valor Añadido. Si los servicios de horas de trabajo y costes asociados a las mismas prestados por la consultante, en su caso, a los destinatarios que son facturadas de forma separada a la entrega de la maquinaria se encuentran sujetos al Impuesto.
La entrega de maquinaria y sus componentes se considera entrega de bienes cuando el empresario aporta los materiales. Los servicios de instalación, transporte y costes asociados son prestaciones accesorias a la entrega principal y siguen su régimen fiscal. Si la maquinaria se instala fuera de España e implica inmovilización, la entrega no se realiza en el territorio de aplicación del impuesto. Las entregas de bienes a otro Estado miembro pueden estar exentas si se cumplen los requisitos de la normativa intracomunitaria.
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