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VAT practical manual 2021.

Other exemptions

The following operations are exempt:

  • The provision of services and the deliveries of goods accessory to them, which constitute the universal postal service as long as they are carried out by the operator or operators who undertake to provide all or part of it. This exemption will not apply to services whose conditions of provision are negotiated individually (see consultation DGT V0643-10). However, local services are subject and not exempt, whether provided by private companies or by the Post Office.

  • Services provided directly to their members by unions, groups or autonomous entities, including Economic Interest Groups, constituted exclusively by people who essentially carry out an exempt or non-subject activity when certain conditions are met. The services provided by said entities to members who carry out the exempt activities referred to in numbers 16, 17, 18, 19, 20, 22, 23, 26 and 28 of article 20 are excluded from the aforementioned exemption. One of Law 37/1992, of December 28, on Value Added Tax.

  • The deliveries of goods and services provided by Social Security for the fulfillment of its specific purposes.

  • Deliveries of Post Office stamps and stamped items of legal tender in Spain for an amount not exceeding their face value.

  • The lotteries, bets and games organized by the State Lottery and Betting Society of the State and the National Organization of the Spanish Blind and by the corresponding organizations of the Autonomous Communities, as well as the activities that constitute the taxable events of taxes on gambling and combinations random.