Other exemptions

The following operations are exempt:

• The provision of services and the delivery of goods accessory to them, 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 it. This exemption will not apply to services whose conditions of provision are negotiated individually (see query DGT V0643-10). However, local services are subject to the tax, not exempt, whether provided by private companies or by the Post Office.

• Services provided directly to their members by unions, groups or autonomous entities, including Economic Interest Groups, formed exclusively by persons who essentially carry out an exempt or non-taxable activity when certain conditions are met. The services provided by said entities to members who carry out the exempt activities referred to in numbers 16, 17, 18, 19, 20, 22, 23, 26 and 28 of article 20 are excluded from the aforementioned exemption. One of the VAT Law .

• The delivery of goods and provision of services carried out by Social Security to fulfil its specific purposes.

• Deliveries of postal stamps and stamped effects of legal tender in Spain for an amount not exceeding their face value.

• Lotteries, bets and games organised by the State Lottery and Betting Society and the National Organisation for the Blind in Spain and by the corresponding bodies of the Autonomous Communities, as well as the activities that constitute the taxable events of taxes on gambling and random combinations.