Back to index
V1988-25 21 October 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

The classification of the supply of goods or the provision of services must be assessed on a case-by-case basis according to the characteristics of the transaction

The DGT clarifies that the classification depends on the importance of materials supplied, and if the delivery is exempt, the charged tax rate must be corrected.

The question raised

Question posed: Clarification is requested regarding the binding ruling of April 12, 2023, consultation V0862-23, concerning the consideration of certain executions of movable property works as supplies of goods, given that some clients from other Member States of the European Union have had their refund requests rejected on the grounds that the tax impact was deemed improper.

The DGT's ruling

The classification of the supply of goods or the provision of services depends on whether the entrepreneur provides most of the materials or if these are insignificant. If it is a supply of goods to an entrepreneur in another Member State with transport outside of Spain, it may be an exempt intra-Community supply pursuant to Article 25 of Law 37/1992. In the event that the tax has been unduly charged, the taxable person must rectify the amounts by means of a corrective invoice and regularize their situation in the tax return or through the procedure for the rectification of self-assessments.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Book a meeting Write to the firm
Email
Contact