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VAT practical manual 2022.

Exemptions in internal operations

The exemptions in domestic operations are limited, so they do not generate the right to deduct the VAT incurred on the acquisition of goods and services used to carry out the exempt operation.

We can classify them based on the matter they affect:

  1. Exemptions for medical and health operations
  2. Exemptions relating to educational activities
  3. Social, cultural, sporting exemptions
  4. Exemptions for insurance and financial transactions
  5. Real-estate exemptions
  6. Technical exemptions
  7. Other exemptions