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V4219-16 3 October 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Sale of automatic doors with licences and software deemed a single supply of goods

A company selling automatic doors sought clarification on VAT treatment for the sale of doors bundled with software and licences, as well as for deliveries with or without installation in other Member States. The DGT ruled that the sale of the combined package constitutes a single supply of goods and established the rules for the place of supply based on whether installation or transport is involved.

The question raised

Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido.

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