Skip to main content
Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.1 Non-subject activities and activities exempt from VAT

They are not subject to VAT among others and complying with the requirements determined in each case:

  1. The transmission of a set of tangible and intangible elements that, forming part of the business or professional assets of the taxable person, constitute an autonomous economic unit for the transferor capable of developing an economic activity through its own means. It does not include the mere transfer of assets.

  2. Operations carried out by Public Administrations (unless they act as a commercial company).

  3. Deliveries of goods and services for promotional purposes.

  4. Services provided by natural persons under a dependency regime, derived from administrative or labor relations, ordinary or special.

  5. Certain self-consumption of goods and services.

  6. Certain concessions and administrative authorizations.

  7. The provision of free services that are mandatory for the taxable person under legal regulations or collective agreements, including telegraphic and telephone services provided under a franchise regime.

  8. The services provided to worker cooperatives by their members and those provided to other cooperatives by their worker partners.

  9. The operations carried out by the irrigation communities for the management and use of water.

  10. Deliveries of money as consideration or payment.

Various ## exemptions ## are contemplated in VAT .

These are internal exemptions (those located in the territory of VAT ), among others:

  • Teaching in authorized public or private centers and private classes by individuals on subjects included in the educational system's curricula. Child care services in the educational center provided during inter-school time.

  • Assistance to individuals by medical professionals and health services.

  • Professional services, including those whose consideration consists of copyrights, provided by visual artists, writers, literary and graphic collaborators.

  • Operations and provision of services related to insurance, reinsurance and capitalization.

  • Mediation services provided to individuals in various financial operations.

  • Leasing of homes and delivery of rural and non-buildable land, as well as second and subsequent deliveries of buildings.

  • Delivery of postage stamps and legal tender stamps.

Among the exemptions related to foreign trade; the delivery of goods dispatched and transported outside the Spanish peninsular territory and the Balearic Islands, whether destined for other Member States or third territories.