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A furniture company has requested clarification regarding the VAT treatment of its manufacturing and installation works for international clients. The DGT has determined that the nature of the transaction (supply of goods or provision of services) depends on which party provides the materials, and that the place of taxation will be determined by the location where the installation or assembly is completed.
Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido, de las ejecuciones de obra anteriores.
Si el fabricante aporta la mayoría de los materiales, la operación se califica como entrega de bienes; si el cliente aporta los materiales, es una prestación de servicios. Las entregas de bienes que incluyan instalación o montaje se localizan donde se ultime dicha actividad. Los servicios de instalación de mobiliario que se incorpore permanentemente al inmueble se consideran servicios relacionados con bienes inmuebles y se localizan donde radique el inmueble. Si la instalación se realiza fuera de España, la operación no estará sujeta al IVA español.
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