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Practical manual for VAT 2022.

Frequently asked questions raised in this chapter

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

Leasing is a transaction that becomes a business owner, for the purposes of VAT, who carries it out, regardless of whether the lessor carries out any other business or professional activity. Therefore, the individual who rent a parking space must pass on and enter the VAT of that operation.

2. A private individual who rents a property, including the rental of an attached parking space. Should you pay VAT?

The rent of residences is exempt and if the parking space is attached to the property, the operation will be exempt from the tax as a whole.

3. An individual, an employed person in a company, is engaged in overtime and on his/her own behalf to carry out free professional services for an association. Do you have to declare VAT for these transactions?

For the purposes of VAT, it is not a professional who carries out all its professional services free of charge. Therefore, you would not have to declare VAT for these transactions.

4. An individual promotes the construction of their home. Is it therefore considered a business owner for the purposes of VAT?

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

5. What if you are promoting the construction of a building that only allocates part of it to your home and the rest to the sale?

In this case, for the purposes of VAT, it would become a business owner and must pass on VAT when selling the built and declare the VAT of your home when it is occupied, due to a self-consumption.

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

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

7. What is the rating 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 created after the order of the recipient is made in accordance with the specifications of the latter are considered as service provisions, and the delivery of the support is considered ancillary to the provision of services.

8. And the acquisition of computer products consisting of serial programs?

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

9. A business owner transfers all its business assets to a single acquirer. Is it necessary for the transfer to be not subject for the acquirer to continue exercising the same activity as the transferor?

In accordance with article 1 of the Value Added Tax Act, although it is necessary for the acquirer to have 7 the intention of exploiting the company's assets does not necessarily mean that the economic activity carried out by the acquirer is the same as that carried out by the transferor.

10. A company is accustomed to having a series of customer service, such as giving them samples of their products, lighters, calendars, agendas, etc. Should the tax be paid for these deliveries?

There are different possibilities:

  1. That they deliver samples of their goods without estimated commercial value for promotional purposes: In this case, it is an operation that is not subject to the same.

  2. That they deliver advertising objects that lack intrinsic value that have an indelible advertising mention and that the delivery to the same recipient does not exceed 200 euros. These deliveries would not be subject to either.

  3. That they are not purchased for customer service in the case of the above goods. In this case, they would not be subject.

  4. That the goods established in points (a) and (b) above are not purchased 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 acquires a new car for tourism in a European Union country other than Spain and then brings it to Spain. What tax should you pay?

You must pay VAT in Spain as it is an 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 business owner, you will pay the VAT in the country in which it is established. If you purchase it from a private individual, you will not pay VAT.

13. Are the classes received in a school exempt from taking out a driving licence for cars?

No, transactions carried out by vehicle driver schools relating to driving permits in classes A and B are subject to and not exempt from the Tax.

14. And if it is a truck driver's license?

In this case, the transactions carried out will be exempt from the tax, since classes for driving permits C, D and E are covered by the exemption relating to teaching.