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A transport company has requested clarification on whether transferring vehicles to EU-based entrepreneurs falls under its transport heading or is classified as the supply of personnel, as well as its VAT treatment. The DGT clarifies that IAE classification depends on whether a full transport service is provided or merely the supply of drivers, and that the operation is not subject to Spanish VAT.
Cuestión planteada 1º Si el epígrafe 722 del Impuesto sobre Actividades Económicas (IAE) faculta para el desarrollo de la actividad desarrollada por el consultante.
En el IAE, el traslado de vehículos con remolques es transporte de mercancías, pero si solo se ponen conductores a disposición de otros, es suministro de personal. En el IVA, al ser servicios para empresarios no establecidos en España, la prestación no se entiende realizada en territorio español y no está sujeta al impuesto. No obstante, el prestador tiene la obligación de emitir factura por la operación.
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