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A temporary joint venture (UTE) inquired whether the subcontracting of a comprehensive hospital renovation abroad through three separate contracts should be considered a single transaction. The DGT ruled that, as the activities are closely related to a turnkey delivery, they constitute a single supply of services provided that the cost of materials does not exceed 40% of the taxable base.
Cuestión planteada Calificación de las operaciones derivadas de los tres contratos como una actuación u operación única y lugar de realización de las mismas.
Cuando las actuaciones de una obra están tan ligadas que su desglose sería artificial, se consideran una prestación única. Si el coste de los materiales aportados por el empresario es inferior al 40% de la base imponible, la operación se califica como prestación de servicios. En este caso, al tratarse de una obra sobre un inmueble situado fuera del territorio de aplicación del impuesto, la prestación no estará sujeta al IVA.
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