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Practical manual for VAT 2022.

Special rules

The VAT Act establishes the following:

  1. When the consideration does not consist of money, the amount expressed in money, which would have been agreed between the parties, will be considered as a taxable base. Unless otherwise proven, the taxable base will coincide with the amounts resulting from the application of the self-consumption rules.

    If the consideration consists in part of money, the gross tax base will be the greater of the following two amounts: The result of adding the amount, expressed in money, agreed between the parties, by the non-monetary portion of the consideration, the amount of the monetary part of the consideration or that determined by application of the provisions of the previous paragraph.

  2. When goods are delivered or services of a different nature, even in the case of a single transaction and for single price in the event of the transfer of all or part of a corporate assets, the taxable base corresponding to each of them will be determined in proportion to the market value of the goods delivered or the services provided.

    This rule will not be applicable when the goods or services constitute the object of ancillary benefits of another principal subject to the tax. In this case, the ancillary benefits follow the main scheme.


    Part of a company that does not constitute an autonomous economic unit is transferred for 3,000,000 euros.

    The transferred assets consist of:

    • A building with a market value of 2,000,000 euros
    • Machinery valued at market price in 1,000,000 euros
    • Goods valued at market price in 500,000 euros

    Market value of all transferred assets:

    2,000,000 + 1,000,000 + 500,000 = 3,500,000 Euros

    The taxable base for each asset will be:

    • Of the building = (2,000,000 ÷ 3,5000,000) x 3,000,000 = 1,714,285.71 euros

      (The building will be transferred if it is a second transfer, unless it is waived)

    • Of machinery = (1,000,000 ÷ 3,500,000) x 3,000,000 = 857,142.86 euros
    • Of the goods = (500,000 ÷ 3,500,000) x 3,000,000 = 428,571.43 euros

    Total: 3,000,000.00 Euros

  3. In the cases of self-consumption and transfer of goods to another Member State of the European Union that constitute operations similar to the delivery of goods, the following rules shall apply:

    • If the goods are delivered in the same state as they were acquired, the tax base will coincide with that of the acquisition.

    • If the goods delivered have been subject to processing or processing by the transferor or on its own, the taxable amount will be the cost of the goods or services used to obtain these goods, including personnel expenses.

    • If the value of the delivered goods has experienced alterations as a result of their use, deterioration, obsolescence, sending the value of the assets at the time of delivery shall be considered as a taxable base. It will be presumed that total impairment has occurred in the case of assets acquired by non-profit entities defined in accordance with the provisions in article 2 of Act 49/2002, of 23 December, provided that they are used by them for the general purposes of interest they carry out.

  4. In the case of self-consumption of services, the cost of providing the services included, if applicable, the depreciation of the transferred goods will be considered as a taxable base.

  5. When there is a link between the parties involved in a transaction, the taxable base will be their normal market value provided that any of the following requirements are met:

    • The recipient of the transaction does not have the right to deduct fully the VAT that is serious, and the agreed payment is lower than the normal market price.

    • The employer or professional carrying out the transactions is subject to the pro rata rule, and it is a transaction that does not generate the right to deduction in which the agreed consideration is lower than the normal market value.

    • The employer or professional carrying out the operation is subject to the pro rata rule, and it is a transaction that generates the right to deduction in which the agreed consideration is higher than the normal market value.

    Normal market value is understood as the amount payable in the TAI under conditions of free competition to an independent supplier for the same goods and services.

    If there is no delivery of goods or the provision of comparable services, the market value is understood as:

      • For deliveries of goods: The price of acquisition of such goods or similar goods or a higher amount or, failing that, the cost price at the time of delivery.

      • For service provisions: The sum of the costs that the employer or professional may incur in the benefit.

    The association may be tested by any of the means admitted under the law.

    For these purposes, it will be presumed that there is a link:

    • If one of the parties involved is a taxable person of Corporation Tax, or a taxpayer of Personal Income Tax or Non-Resident Income Tax, when this is derived from the regulatory rules of these taxes.

    • In operations carried out between the taxpayers and the persons linked to them by employment or administrative relationships.

    • In transactions carried out between the taxpayer and their spouse or their partner relatives up to the third degree inclusive.

    • In transactions carried out between a non-profit entity and its founders, associates, trustees, statutory representatives, members of the governing bodies, spouses or relatives up to the third degree, including any of them.

    • In transactions carried out between an entity that is a business owner or professional and any of its partners, associates, members or participants.

    • In transactions carried out between an entity and its permanent establishments.

  6. In the transfer of goods between the agent and the principal under sales commission or purchase fee contracts in which the agent acts on his/her own behalf, the taxable base shall be constituted by:

    Sales fee: The consideration agreed by the broker and the customer minus the fee.


    Sale fee contract that entitles the broker to receive a percentage (10%) on sales made to third parties plus the amount of certain expenses incurred to carry out the activity. The taxable base of the deliveries made by the principal to the agent acting on his/her own behalf is the difference between the compensation agreed by the broker for the sale of the goods to a third party, and the amount of the gross commission that the agent obtains for his intervention. The gross fee includes 10% of the amount of the sale to third parties and the expenses that, according to the contract, the agent charges the principal, which include the expenses of each transaction and the general expenses of the activity.

    Purchase fee: The consideration agreed by the broker and the supplier plus the fee.

  7. In the provision or acquisition of services carried out on behalf of a third party, when the person providing or acquiring the services acts on his/her own behalf, the gross tax base of VAT corresponding to the operation carried out between the principal and the agent will be:

    • Benefit: The compensation of the service agreed by the broker minus the fee.
    • Acquisition: The compensation of the service agreed by the broker plus the fee.
  8. When the consideration is fixed in currency or currency other than Spanish, the seller exchange rate, established by the Bank of Spain, which is in force at the time of accrual, is applied.