Classification of construction work
The following table shows the classification, for the purposes of VAT , of the executions of work, specifying in which cases they are deliveries of goods and in which cases, provision of services.
| Classes of goods | Provision of services | Deliveries of goods |
|---|---|---|
| Properties |
The builder provides materials whose cost is less than or equal to 40% of the VAT tax base corresponding to the execution of the work. |
The builder provides materials whose cost is greater than 40% of the VAT tax base corresponding to the execution of the work. |
| Furniture |
In general, it will be provision of services |
Only when the person carrying out the work provides all the materials or those provided by the owner of the work are insignificant |