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In which cases do I not have to charge VAT?

Information on non-taxable transactions, exempt transactions and reverse charge transactions

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NON-SUBJECT Operations

They are operations NOT SUBJECT , among others:

  • Transfer of the entire business assets or a autonomous economic unit capable of developing a business or professional activity by its own means (furniture, stock, client portfolio, staff, etc.). 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.

  • Delivery of free samples, printed matter or promotional items (in the case of promotional items, the annual cost cannot exceed 200 euros per recipient unless you redistribute it free of charge).

  • Free demonstration services for the promotion of business or professional activity.

  • Remuneration in kind to workers.

  • Free benefits to workers under a collective agreement.