Classification of construction work
The following table shows the classification, for the purposes of the VAT, of the execution of works, 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 |