Provision of services.
The Law of VAT defines a supply of services as any transaction subject to tax that is not considered as a supply, intra-Community acquisition or import.
In particular, they are considered to be the provision of services:
The independent exercise of a profession, art or craft.
Leases of property, industry or business, companies or commercial establishments.
Transfers of use or enjoyment of goods.
Assignments and concessions of copyrights, licences, patents, trademarks and other intellectual and industrial property rights.
The obligations to do and not to do and the abstentions agreed in agency or exclusive sales contracts or derived from agreements for the distribution of goods in delimited areas.
The execution of works that are not deliveries of goods.
Transfers of business premises.
Hotel, restaurant or camping services and the sale of beverages and food for immediate consumption on the premises.
Insurance, reinsurance and capitalisation operations.
Loans and credits in money.
The right to use sports or recreational facilities.
The operation of fairs and exhibitions.
Mediation operations and agency or commission operations where the agent or commission agent acts on behalf of another person.
The supply of computer products when they do not have the status of delivery of goods, the supply of the support being considered ancillary to the provision of services.In particular, the supply of computer products which have been made to order by the recipient in accordance with the recipient's specifications, as well as those which are the subject of substantial adaptations necessary for use by the recipient, shall be deemed to be the supply of services.