In which cases do I not have to charge VAT?
Information on non-taxable transactions, exempt transactions and reverse charge transactions
NON-SUBJECT Operations
They are operations NOT SUBJECTED , among others:
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Transfer of all of the business assets or a autonomous economic unit capable of carrying out a business or professional activity through its own means (furniture, inventory, portfolio of clients, staff...). The transaction is also not subject to tax when the business person transfers the entire business assets except the real estate and leases it to the acquirer, provided that it is clear from the characteristics of the transfer or lease contract that the acquirer can dispose of the real estate on a lasting basis for the financial year of the economic activity.
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Delivery of free samples, printed matter or advertising objects (in the case of advertising objects the annual cost cannot exceed 200 euros per recipient unless it is redistributed for free).
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Free provision of demonstration services for the promotion of business or professional activity.
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Remuneration in kind to workers.
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Free benefits to workers under a collective agreement.