Provision of services

The VAT Law defines the provision of services as any operation subject to tax that is not considered a delivery, intra-community acquisition or import.

In particular, the following are considered to be services provided:

1. The independent exercise of a profession, art or trade.

2. Leases of goods, industry or business, companies or commercial establishments.

3. Transfers of use or enjoyment of goods.

4. Assignments and concessions of copyrights, licenses, patents, trademarks and other intellectual and industrial property rights.

5. Obligations to do and not to do and abstentions agreed upon in agency or exclusive sale contracts or derived from agreements for the distribution of goods in delimited areas.

6. Executions of works that are not deliveries of goods.

7. Transfers of business premises.

8. The transports.

9. Hospitality, restaurant or camping services and the sale of food and beverages for immediate consumption on-site.

10. Insurance, reinsurance and capitalization operations.

11. Hospitalization services.

12. Loans and credits in money.

13. The right to use sports or recreational facilities.

14. The exploitation of fairs and exhibitions.

15. Mediation operations and agency or commission operations when the agent or commission agent acts on behalf of another.

16. The supply of computer products when they do not have the condition of delivery of goods, the delivery of the support being considered accessory to the provision of services. In particular, the provision of computer products that have been manufactured upon request by the recipient in accordance with the latter's specifications, as well as those that are subject to substantial adaptations necessary for use by the recipient, shall be considered to be the provision of services.