Activities in which the goods and services are to be used

The goods or services must be used to carry out activities that generate the right to deduction, that is, to carry out the following operations:

1. Operations carried out in the territory of application of the tax:

   1. Deliveries of goods and provision of services, both taxable and non-exempt.

   2. Provision of services whose value is included in the taxable base of imports.

   3. Foreign operations exempt for export and similar or related to free zones, free warehouses and other warehouses or customs and tax regimes and for being destined for another Member State.

   4. Exempt supplies of goods made by the underlying supplier to the business or professional who facilitates the delivery through the digital interface.

   5. Services provided by travel agencies that are exempt from tax because they are carried out outside the Community.

2. Operations carried out outside the territory that would give rise to the right to the deduction if they had been carried out within the territory.

   Example:

   The services provided by a Spanish lawyer to a French company give rise to an operation located in France because the recipient has the headquarters of its activity in said territory and, therefore, is not subject to VAT Spanish. However, the lawyer can deduct the input VAT in the territory of application of the Spanish VAT because this service would give rise to the right to deduction if it had been carried out in the territory of application of the tax.

3. Insurance, banking or financial operations, which would be exempt if they had been carried out in the territory, when the recipient is established outside the Community or are directly related to exports outside the Community and are carried out from the moment in which the goods are dispatched for such destination.