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VAT practical manual 2022.

Provision of services

The VAT Law defines the provision of services as any operation subject to tax that is not considered a delivery, intra-community acquisition or import.

In particular, the following are considered to be provision of services:

  1. The independent exercise of a profession, art or craft.

  2. Leases of goods, industry or business, companies or commercial establishments.

  3. Transfers of use or enjoyment of goods.

  4. Transfers and concessions of copyrights, licenses, patents, trademarks and other intellectual and industrial property rights.

  5. The obligations to do and not to do and the abstentions agreed in agency or exclusive sales contracts or derived from agreements for the distribution of goods in delimited areas.

  6. Executions of work that are not deliveries of goods.

  7. Transfers of business premises.

  8. The transports.

  9. Hospitality, restaurant or camping services and the sale of drinks and food for immediate consumption in the same place.

  10. Insurance, reinsurance and capitalization operations.

  11. Hospitalization services.

  12. Loans and credits in money.

  13. The right to use sports or recreational facilities.

  14. The operation of fairs and exhibitions.

  15. Mediation operations and agency or commission operations when the agent or commission agent acts on behalf of another.

  16. The supply of computer products when they do not have the condition of delivery of goods, the delivery of support being considered accessory to the provision of services. In particular, the provision of services will be considered the supply of computer products that have been made following the order of their recipient in accordance with their specifications, as well as those that are subject to substantial adaptations necessary for use by their recipient.