F) Exempt operations

These are deliveries of goods or services that involve the occurrence of the taxable event of the tax, but for which the Law establishes that they should not be subject to taxation.

In VAT there are two clearly differentiated types of exemptions: full exemptions and limited exemptions.

In the case of full exemptions , the businessman or professional who makes the delivery or provides the service and who does not charge the tax is allowed to deduct the VAT incurred on acquisitions related to the operation. exempt, as long as you meet all the requirements for the deduction. Full exemptions apply to exports and similar operations, operations relating to free zones, free warehouses and other deposits, customs and tax regimes and intra-community deliveries.

In the case of limited exemptions the exemption of the delivery of the good or the provision of the service is established, but the VAT borne by the businessman or professional on related acquisitions is not allowed to be deducted. with exempt operation.

1. Exemptions in internal operations
2. Exempt deliveries of goods and provision of services in connection with external and similar operations