Deliveries of goods and provision of services by companies and professionals
The VAT applies to supplies of goods and services in respect of which the following conditions are met at the same time:
The supply of goods or services for consideration.Certain transactions of self-consumption of goods or services for consideration are treated in the same way as supplies of goods or services for consideration.
It must be carried out by an entrepreneur or professional.
That it is carried out in the course of a business or professional activity.
The transaction is carried out within the spatial scope of application of the tax.
The transaction does not appear among the cases of non-taxation provided for in the Law, i.e. it is not a non-taxable transaction.
The transaction does not appear among the exemptions provided for in the Law, i.e. it is not an exempt transaction.
In addition, due to the particularities of their taxation, the following transactions are analysed in a separate section of this chapter:
Intra-Community supplies and acquisitions of goods under consignment sale agreements.
The distance sales, intra-community sales and sales of imported goods.
Each of these requirements is discussed in detail below: