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Practical Handbook VAT 2022

Other exemptions

The following transactions are exempt:

  • The provision of services and the supply of goods ancillary thereto, which constitute the universal postal service provided that they are carried out by the operator or operators who undertake to provide all or part of the universal postal service.This exemption does not apply to services for which the conditions of supply are individually negotiated (see DGT V0643-10).However, local services, whether they are provided by private companies or by the Post Office, are subject and not exempt.

  • Services provided directly to their members by unions, groupings or autonomous entities, including Economic Interest Groupings, made up exclusively of persons who essentially carry out an exempt or non-taxable activity when certain conditions are met.Excluded from the above exemption are the services provided by such entities to members exercising the exempt activities referred to in numbers 16, 17, 18, 19, 20, 22, 23, 26 and 28 of Article 20.1 of the Law on VAT.

  • The supply of goods and services carried out by the Social Security for the fulfilment of its specific purposes.

  • The supply of postage stamps and stamped effects of legal tender in Spain for an amount not exceeding their face value.

  • Lotteries, bets and games organised by the Sociedad Estatal Loterías y Apuestas del Estado and the Organización Nacional de Ciegos Españoles and by the corresponding bodies of the Autonomous Communities, as well as the activities that constitute the taxable events of the taxes on gambling and random combinations.