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V3174-23 11 December 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · casas modulares

Modular houses transported to another Member State are not considered buildings and are taxed as distance sales

A company manufacturing modular houses for delivery in France seeks advice on VAT liability. The DGT determines that, once transported, they do not constitute buildings and are instead treated as intra-Community distance sales of goods.

The question raised

Liability for Value Added Tax on sales made by the consulting entity.

The DGT's ruling

Modular houses that are transported are not considered buildings if they can be moved without loss of substance. As they are intra-Community distance sales, taxation shall take place in the Member State of arrival when the threshold of 10,000 euros is exceeded or if taxation at destination is opted for. The taxpayer may use the One Stop Shop (OSS) scheme to declare and pay the tax in each Member State.

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