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A Spanish company has requested clarification on how to tax repair services and the delivery of replacement parts under warranty for a non-EU client. The DGT explains that VAT liability will depend on the nature of the transaction and whether the machinery is fixed to the ground.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido de los servicios de reparación y entregas de piezas en periodo de garantía que realiza la consultante para su cliente no comunitario.
Si la reparación implica que el prestador aporta la mayoría de los materiales, se considera entrega de bienes y estará sujeta al IVA si se realiza en España. Si es una prestación de servicios, no estará sujeta si el cliente no tiene sede o establecimiento en España. No obstante, si la maquinaria está anclada al suelo, la reparación se considerará un servicio relacionado con un bien inmueble y estará sujeta al IVA.
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