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A Spanish second-hand vehicle reseller receives two invoices from a German supplier: one for the vehicle under Spain's special used goods regime and another for services from Germany. The DGT examines whether the services are ancillary to vehicle delivery and reminds that under the special regime, the taxable base is the profit margin (selling price minus purchase price), excluding VAT on the margin.
Cuestión planteada Confirmar que la suma de las dos facturas forma la base imponible general para el cálculo del beneficio y posterior liquidación del Impuesto sobre el Valor Añadido, dado que las dos facturas van asociadas a la misma compra.
Si los servicios prestados por el proveedor no constituyen un fin en sí mismo para el cliente, sino que son el medio para disfrutar del servicio principal, se consideran prestaciones accesorias. En ese caso, no tributan de forma autónoma, sino que siguen el régimen de la operación principal. Por tanto, ambos importes formarían parte de la base imponible de la entrega del vehículo. Si el servicio fuera independiente, no se incluiría en la base imponible de la entrega.
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