In which cases do I not have to charge VAT?

INVESTMENT of Passive Subject

These are operations in which the VAT is declared by the purchaser (INVESTMENT OF TAXABLE SUBJECT):

• Deliveries of unprocessed gold or semi-processed gold products , with a fineness equal to or greater than 325 thousandths.

• Deliveries of certain recovered materials , as well as certain services (selection, cutting, fragmentation and pressing) on them.

• Sales of mobile phones, video game consoles, computers and digital tablets to a reseller entrepreneur, or to a non-reseller if the invoice exceeds 10,000 euros.

• The following deliveries of real estate: .

  • Made as a result of a bankruptcy process.

  • Carried out in execution of the guarantee constituted on the properties.

  • V sale of used properties ( second and subsequent deliveries of homes) The sale may be taxed by VAT instead of ITP when the purchaser is another businessman with the right to deduct all or part of the input VAT, either according to his activity at the time of purchase (pro rata greater than zero) or depending on the foreseeable destination of the property. In this case, it will be the buyer who declares and pays the VAT.

  • Sale of rustic and non-buildable land. The sale may be taxed by VAT instead of ITP when the purchaser is another businessman with the right to deduct all or part of the input VAT, either according to his activity at the time of purchase (pro rata greater than zero) or based on the foreseeable destination of the property. In this case, it will be the buyer who declares and pays the VAT.

  • Eg construction or rehabilitation work executions of buildings carried out for entrepreneurs or professionals , as a result of contracts directly formalized between the developer and the contractor. In this case it will be the owner of the work who will pay the VAT .

If you want more information, you can consult our Virtual Assistant, by accessing the link above, in " VAT Virtual Assistance Tools"