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A query was raised regarding whether proprietary development software can be considered an investment good for VAT purposes. The DGT ruled that, as it is an intangible rather than a tangible asset, it does not meet the legal definition of an investment good.
Cuestión planteada Si dicho "software" tiene la consideración de bien de inversión a efectos del Impuesto sobre el Valor Añadido.
Según el artículo 108 de la Ley 37/1992, los bienes de inversión deben ser bienes corporales, muebles, semovientes o inmuebles. Dado que el software es un bien de carácter inmaterial y no corporal, no tiene la calificación de bien de inversión a efectos del Impuesto sobre el Valor Añadido.
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