In which cases do I not have to charge VAT?
Information on non-taxable transactions, exempt transactions and reverse charge transactions
INVESTMENT of Passive Subject
These are operations in which the VAT is declared by the purchaser (INVESTMENT OF TAXABLE SUBJECT):
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Deliveries of unprocessed gold or semi-finished gold products , with a grade equal to or greater than 325 thousandths.
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Deliveries of certain recovery materials , as well as some services (selection, cutting, fragmentation and pressing) on them.
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Sales of mobile phones, video game consoles, computers and digital tablets to a business reseller, or to a non-reseller if the invoice exceeds 10,000 euros.
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The following deliveries of real estate: .
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Carried out as a result of a bankruptcy process.
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Made in execution of the guarantee constituted over the properties.
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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.
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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.
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For example executions of construction or rehabilitation works of buildings carried out for businessmen or professionals , as a consequence of contracts directly formalized between the promoter and the contractor. In this case it will be the owner of the work who will pay the VAT .
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