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V2565-18 19 September 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Manufacturing and assembly of engine parts may be classified as a supply of goods subject to VAT

A company manufactures plastic parts and assembles them into an engine to deliver to a third party in Spain, even if the client is not established there. The DGT determines that the overall operation constitutes a supply of goods subject to tax.

The question raised

Cuestión planteada Sujeción de dichas operaciones al Impuesto sobre el Valor Añadido.

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