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VAT practical manual 2022.

Deliveries of goods and provision of services by companies and professionals

The supplies of goods and services for which the following requirements are met simultaneously are taxed by VAT :

  1. That it is a delivery of goods or a provision of services carried out for consideration. Certain self-consumption operations of goods or services that are carried out without consideration are assimilated to the deliveries of goods or services for consideration.

  2. That it be carried out by a businessman or professional.

  3. That is carried out in the development of a business or professional activity.

  4. That the operation is carried out in the spatial scope of application of the tax.

  5. That the operation does not appear among the non-subject cases provided for in the Law, that is, that it is not a non-subject operation.

  6. That the operation does not appear among the exemption cases provided for in the Law, that is, that it is not an exempt operation.

Furthermore, due to the particularities of their taxation, the following operations are analyzed in a separate section of this chapter:

  1. Intra-community deliveries and acquisitions of goods carried out within the framework of agreements for the sale of goods in consignment .

  2. distance sales , intra-community sales and imported goods.

Each of these requirements are studied in detail below:

  1. A) Concept of delivery of goods and provisions of services
  2. B) Concept of companies or professionals
  3. C) Concept of business or professional activity
  4. D) Operations carried out in the territory
  5. E) Non-subject operations
  6. F) Exempt operations