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VAT practical manual 2021.

A) Concept of delivery of goods and provisions of services

The Tax Law defines what should be understood by the delivery of goods and offers a residual concept of provision of services. Likewise, it considers certain operations carried out without consideration to be assimilated to the deliveries of goods or services for consideration.

  1. Deliveries of goods
  2. Operations treated as deliveries of goods
  3. Provision of services
  4. Operations treated as provision of services
  5. Classification of construction work