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V4072-16 23 September 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Sale of antennas with installation and rental with maintenance may be considered single transactions based on their purpose

A professional seeks clarification on the nature and VAT treatment of the sale, rental, installation, and maintenance of Wi-Fi antennas. The DGT determines that a sale including installation constitutes a single supply of goods, and a rental including maintenance constitutes a single supply of services, provided that the service is ancillary to the main purpose.

The question raised

Cuestión planteada Naturaleza y sujeción de las operaciones a efectos del Impuesto sobre el Valor Añadido.

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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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