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A Spanish company manufactures products for German clients using chemical components and packaging supplied by them. The DGT examines whether these operations constitute supplies of goods or provisions of services and their subsequent VAT treatment.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de las operaciones descritas en el escrito de la consulta.
La operación es entrega de bienes si el fabricante aporta la mayoría de los materiales o si los aportados por el cliente son insignificantes. Es prestación de servicios si el cliente aporta la mayor parte de la materia prima o si el valor de los materiales del fabricante es inferior al coste del servicio de fabricación. En caso de entregas sucesivas con un solo transporte, este se imputará a una sola de las operaciones para determinar la exención intracomunitaria.
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