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A Spanish company requested a ruling on the VAT treatment of a series of transactions involving the purchase of equipment in Germany for delivery in Italy, alongside the subcontracting of installation and maintenance services within Italian territory. The DGT ruled that these operations are not subject to VAT in Spain as they are located abroad.
Cuestión planteada Respecto de la primera operación, se plantea si debe la entidad establecida en Alemania facturar a la entidad consultante con ocasión de la venta de los bienes que son objeto de expedición y transporte desde Alemania a Italia y entregados en dicho territorio al cliente final de la entidad adjudicadora del contrato. Respecto de la segunda y tercera operación, se cuestiona si deben las entidades italianas contratadas por la consultante facturar algún tipo de IVA a la misma por los servicios de mantenimiento y de instalación. Y respecto de todas las operaciones, se cuestiona sobre si debe la entidad consultante facturar algún tipo de IVA a la entidad establecida en el territorio de aplicación del impuesto, adjudicadora del contrato. Adicionalmente, se señala que la entidad adjudicadora del contrato es la que facturará por los servicios correspondientes a las entidades destinatarias establecidas en Italia.
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