Deliveries of goods and provision of services by companies and professionals
The supplies of goods and services for which the following requirements are met simultaneously are taxed by VAT:
-
Whether it is a delivery of goods or a provision of services for a fee. Certain self-consumption operations of goods or services that are carried out without compensation are considered to be deliveries of goods or provision of services for consideration.
-
That it is carried out by a businessman or professional.
-
That it is carried out in the development of a business or professional activity.
-
That the operation is carried out within the spatial scope of application of the tax.
-
That the operation does not appear among the non-taxable assumptions provided for in the Law, that is, that it is not a non-taxable operation.
-
That the operation does not appear among the exemption assumptions provided for in the Law, that is, that it is not an exempt operation.
Furthermore, due to the particularities of their taxation, the following operations are analyzed in a separate section of this chapter:
-
Intra-Community deliveries and acquisitions of goods carried out within the framework of consignment sale agreements .
-
distance sales , intra-community and imported goods.
Each of these requirements is studied in detail below: