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V3297-14 9 December 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Classification of window installation as supply of goods or provision of services depends on material costs

A renovation company has enquired whether the manufacture and installation of windows by an Austrian entity must be reported in Form 349. The DGT has ruled that the nature of the transaction depends on whether the cost of materials exceeds 40% of the taxable base.

The question raised

Question raised: Whether the transactions provided by the entrepreneur are considered supplies of goods or supplies of services for the purposes of their inclusion in Form 349.

The DGT's ruling

If the cost of materials provided by the executor exceeds 40% of the taxable base, the transaction is considered a supply of goods. If it does not exceed said limit, it is considered a supply of services. In both cases, the transaction may give rise to the obligation to report in Form 349, either as an intra-Community acquisition of goods or services.

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What is published here, applied to a company or a specific case. The first meeting is free.

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