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Practical Handbook VAT 2022

Special rules

The Law of VAT establishes the following:

  1. Where the consideration does not consist of money the taxable amount shall be deemed to be the amount, expressed in money, agreed between the parties.In the absence of evidence to the contrary, the taxable amount shall coincide with the amounts resulting from the application of the self-supply rules.

    If the consideration consists partly of money, the taxable amount is the higher of the following two amounts:the result of adding to the amount, expressed in money, agreed between the parties, for the non-monetary part of the consideration, the amount of the monetary part of the consideration or the amount determined by application of the provisions of the preceding paragraph.

  2. When in a same transaction and for single price goods are delivered or services of different nature are rendered, even in cases of transfer of all or part of a business assets, the taxable amount corresponding to each of them will be determined in proportion to the market value of the goods delivered or the services rendered.

    This rule does not apply where the goods or services are the subject of supplies ancillary to a principal taxable supply.In this case, ancillary benefits follow the regime of the main benefit.


    Part of an enterprise that does not constitute an autonomous economic unit is transferred for EUR 3,000,000.

    The transferred assets consist of:

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

    Market value of the total assets transferred:

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

    The taxable amount for each asset will be:

    • Of the building = (2.000.000 ÷ 3.5000.000) x 3.000.000 = 1.714.285,71 euros

      (The transfer of the building is exempt if it is a second transfer, unless waived).

    • Of machinery = (1.000.000 ÷ 3.500.000) x 3.000.000 = 857.142,86 euros
    • Of 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 the transfer of goods to another Member State of the European Union that constitute transactions treated as a supply of goods, the following rules shall apply:

    • If the goods are delivered in the same state in which they were acquired, the taxable amount will coincide with that of the acquisition.

    • If the goods supplied have undergone working or processing by or on behalf of the transferor, the taxable amount shall be the cost of the goods or services used to obtain the goods, including staff costs.

    • If the value of the goods delivered has undergone alterations as a result of their use, deterioration, obsolescence, debasement, revaluation or any other cause, the value of the goods at the time of delivery shall be considered as the taxable base.Total deterioration shall be presumed to have taken place in the case of assets acquired by non-profit entities defined in accordance with the provisions of Article 2 of Law 49/2002, of 23 December, provided that they are used by such entities for the general interest purposes they pursue.

  4. In the case of self-consumption of services, the taxable base will be considered to be the cost of providing the services including, where applicable, the depreciation of the assets transferred.

  5. Where there is a link between the parties to a transaction, the taxable amount shall be its fair market value provided that any of the following conditions are met:

    • The recipient of the transaction is not entitled to fully deduct VAT on the transaction, and the agreed consideration is lower than the normal market consideration.

    • The trader or professional carrying out the transactions is subject to the pro rata rule, and the transaction does not give rise to a right of deduction where the agreed consideration is lower than the normal market value.

    • The trader or professional who carries out the transaction is subject to the pro rata rule, and it is a transaction giving rise to the right to deduct in which the agreed consideration is higher than the normal market value.

    The normal market value is the price that would be paid on the TAI under conditions of free competition to an independent supplier for the same goods and services.

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

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

      • For the services: the sum of the costs incurred by the trader or professional in providing the service.

    The link may be proved by any means permitted by law.

    For these purposes, a link shall be presumed to exist:

    • In the event that one of the intervening parties is a corporate taxpayer, or a taxpayer of IRPF or of IRNR, when this is deduced from the rules governing these taxes.

    • In transactions between taxable persons and persons linked to them by employment or administrative relationships.

    • In transactions between the taxable person and his spouse or blood relatives up to and including the third degree.

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

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

    • In transactions between an entity and its permanent establishments.

  6. In transfers of goods between commission agent and principal under sales commission contracts or purchase commission contracts in which the commission agent acts in his own name, the taxable amount shall consist of:

    Sales commission: the consideration agreed by the commission agent and the client minus the commission.


    A sales commission contract that entitles the commission agent to receive a percentage (10 per cent) of sales made to third parties plus the amount of certain expenses incurred in carrying out the activity.The taxable amount of supplies made by the principal to the commission agent acting in his own name is the difference between the consideration agreed by the commission agent for the sale of the goods to a third party and the amount of the gross commission obtained by the commission agent for his involvement.The gross commission includes 10 per cent of the amount of the sale to third parties and the expenses that, according to the contract, the commission agent passes on to the principal, which include those of each transaction and the general expenses of the activity.

    Purchase commission:the consideration agreed by the commission agent and the supplier plus commission.

  7. In the case of the supply or acquisition of services on behalf of a third party, where the person supplying or acquiring the services acts in his own name, the taxable amount of VAT corresponding to the transaction between the principal and the commission agent shall be made up of:

    • Benefit:the consideration for the service agreed by the commission agent minus the commission.
    • Acquisition: the consideration for the service agreed by the commission agent plus the commission.
  8. When the consideration is fixed in currency or currencies other than the Spanish ones, the selling exchange rate, fixed by the Bank of Spain, in force at the time of accrual, is applied.