General (Spain)
Spanish VAT applies to taxable supplies of goods or services made in the Spanish VAT territory, according to the requirements specified in 49.3.
A supply of goods is the transmission of the right to dispose of them. It also includes the following:
- Ìý
•ÌýÌýÌýÌý Work executions for construction (where more than 40% is materials).
- Ìý
•ÌýÌýÌýÌý Non-monetary contributions of business assets.
- Ìý
•ÌýÌýÌýÌý Use for no payment of business assets for a non-business or private purpose.
- Ìý
•ÌýÌýÌýÌý Some transfer of goods to an establishment of the same company in another EU member state, when it is not taxable in this country of destination.
Services include all taxable operations in the Spanish VAT territory not considered as a supply of goods. These include the following:
- Ìý
•ÌýÌýÌýÌý Services for no
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Web page updated on 17 Mar 2025 14:41