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VAT practical manual 2021.

Frequently asked questions raised in this chapter

1. An individual who rents a parking space. Should you pay VAT ?

Leasing is an operation that makes the person carrying it out a businessman, for VAT purposes, regardless of whether or not the lessor carries out another business or professional activity. Therefore, the individual who rents a parking space must charge and pay the VAT for said operation.

2. An individual who rents a home including in said rental the rent of an attached parking space. Should you pay VAT ?

The rental of homes is exempt and if the parking space is attached to the home, the operation will be exempt from the tax as a whole.

3. A natural person, employed by a company, dedicates himself or herself to performing free professional services for an association during non-working hours. Do you have to declare VAT for these operations?

For VAT purposes, anyone who performs all of their professional services free of charge is not considered a professional. Therefore, you would not have to declare VAT for these operations.

4. A natural person promotes the construction of his home. Are you therefore considered an entrepreneur for VAT purposes?

No, since the home is not intended for sale, allocation or transfer, but only for the private use of the developer.

5. What if you promote the construction of a building of which only part is intended for your home and the rest for sale?

In this case, for the purposes of VAT you would become a businessman and must charge the VAT when you sell what you built and declare the VAT on your home when you occupy it, as self-consumption occurs.

6. Is the percentage that the owner of a premises has for a transfer right that the tenant has transferred subject to VAT?

The transfer of premises is a provision of services provided simultaneously by the owner and the tenant that is subject to VAT.

7. What is the qualification of the acquisition of computer products consisting of programs commissioned by the company to adapt to its structure?

The supply of computer products that have been made prior to the order of the recipient in accordance with the latter's specifications are considered provision of services, with the delivery of support being considered accessory to the provision of services.

8. And the acquisition of computer products consisting of mass-produced programs?

In this case, they are considered standardized computer products since they do not require any substantial modification to be used by any user and are classified as a delivery of goods.

9. A businessman transfers all his business assets to a single acquirer. Is it necessary for the transfer to be non-subject that said acquirer continue the exercise of the same activity that the transferor carried out?

In accordance with number 1 of article 7 of the Value Added Tax Law, although it is necessary that the acquirer must have the intention of exploiting the business assets, it is not necessary that the economic activity carried out by said acquirer is necessarily the same as the transmitter had been developing.

10. A company has the habit of having a series of services with its customers, such as giving them samples of its products, lighters, calendars, diaries, etc. Should tax be paid for these deliveries?

There are different possibilities:

  1. Provide samples of your merchandise without estimable commercial value for promotional purposes: In this case, it is a non-subject operation.

  2. That he delivers advertising objects that have no intrinsic value that have the advertising mention indelibly recorded and that the delivery to the same recipient does not exceed 200 euros. These deliveries would not be subject either.

  3. That, other than the above goods, they are acquired for customer service. In this case, they would not be subject either.

  4. That, other than the goods established in letters a) and b) above, they are acquired for other purposes and are subsequently used for customer service. This is the only case in which they would be subject and not exempt.

11. A Spanish individual purchases a new passenger car in a European Union country other than Spain and then brings it to Spain. What tax must you pay?

You must pay VAT in Spain when it comes to intra-community acquisition of goods, regardless of who the seller is.

12. What if the vehicle is used?

In this case, if you purchase it from a businessman, you will pay VAT in the country in which the businessman is established. If you purchase it from an individual you will not pay VAT.

13. Are the classes received at a driving school exempt from obtaining a driving license for passenger cars?

No, the operations carried out by vehicle driving schools related to class A, B and C driving licenses are subject to and not exempt from the Tax.

14. What if it is a truck driving license?

In this case, the operations carried out will be exempt from the tax since the classes for driving licenses C, D and E are covered by the exemption related to education.