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Commentary

Appendix 49B: VAT exemptions (Spain)


49 Spain

VAT exemptions are applied in Spain to the following domestic supplies:

  1. Ìý

    •ÌýÌýÌýÌý Postal services.

  2. Ìý

    •ÌýÌýÌýÌý Hospital and medical care.

  3. Ìý

    •ÌýÌýÌýÌý The provision of medical care in the exercise of the medical and paramedical professions.

  4. Ìý

    •ÌýÌýÌýÌý Supplies of parts of the human body (medical or investigation purposes).

  5. Ìý

    •ÌýÌýÌýÌý The services of dentists and orthodontists.

  6. Ìý

    •ÌýÌýÌýÌý Welfare and social security services.

  7. Ìý

    •ÌýÌýÌýÌý Education.

  8. Ìý

    •ÌýÌýÌýÌý Tuition given privately by teachers.

  9. Ìý

    •ÌýÌýÌýÌý The supply of staff by religious institutions for hospital and social assistance or education.

  10. Ìý

    •ÌýÌýÌýÌý Supplies to their own members by non-profit-making organisations

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