Provision of services

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

In particular, the following are considered to be services:

1. The independent practice of a profession, art, or trade.

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

3. Transfers of use or enjoyment of property.

4. Assignments and grants of copyright, licenses, patents, trademarks and other intellectual and industrial property rights.

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

6. Construction work that is not a delivery of goods.

7. The transfer of business premises.

8. Transportation.

9. Hospitality, restaurant or camping services and the sale of drinks and food for immediate consumption on site.

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, considering the delivery of the support as accessory to the provision of services. In particular, the provision of computer products that have been made to order for their recipient according to the recipient's specifications, as well as those that are subject to substantial adaptations necessary for use by their recipient, will be considered as a provision of services.