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An Italian company asked whether assembly of engines and logistics carried out by a Spanish company constituted delivery of goods or service provision. The DGT concludes that, as the Italian company supplies most of the materials, it constitutes a service supply exempt from VAT in Spain.
Cuestión planteada Si las operaciones efectuadas por la entidad española a favor de la entidad italiana deben calificarse como entregas de bienes o como prestaciones de servicios.
La calificación de la operación depende de la importancia de los materiales aportados por cada parte. Si los materiales del cliente representan la mayor parte del valor del producto final, la actividad del fabricante es una prestación de servicios. En este caso, al aportar la empresa italiana el 75,37% de los materiales, el ensamblado y la logística son servicios. Al ser el destinatario un empresario sin establecimiento permanente en España, la operación no está sujeta al IVA.
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