Frequently asked questions raised in this chapter

1. An individual who rents a parking space. Should you pay VAT ?

Leasing is an operation that makes the person carrying it out a businessman, for VAT purposes, regardless of whether or not the lessor carries out another business or professional activity. Therefore, the individual who rents a parking space must charge and pay the VAT for said operation.

2. An individual who rents a home including in said rent an attached parking space. Should you pay VAT?

The rental of housing is exempt and if the parking space is attached to the home, the entire transaction will be exempt from tax.

3. A natural person, employed by a company, performs free professional services for an association outside of work hours and on his or her own account. Do you have to declare VAT for these operations?

For VAT purposes, anyone who performs all of their professional services free of charge is not considered a professional. Therefore, you would not have to declare VAT for these operations.

4. A natural person promotes the construction of his/her home. Are you therefore considered a businessman for VAT purposes?

No, since the property is not intended for sale, allocation or transfer, but only for the private use of the developer.

5. What if you promote the construction of a building of which you only allocate a part for your home and the rest for sale?

In this case, for VAT purposes you would become a businessman and must charge the VAT when you sell what you built and declare the VAT on your home when you occupy it, as self-consumption occurs.

6. Is the percentage that the owner of a premises has for a transfer right that the tenant has transferred subject to VAT?

The transfer of premises is a provision of services provided simultaneously by the owner and the tenant that is subject to VAT.

7. How is the purchase of computer products consisting of programs ordered by the company to adapt to its structure rated?

The supply of computer products that have been manufactured upon request by the recipient in accordance with the latter's specifications are considered to be services, with the delivery of the support being considered accessory to the provision of services.

8. What about the acquisition of computer products consisting of mass-produced programs?

In this case, they are considered standardized computer products since they do not require any substantial modification to be used by any user and are classified as a delivery of goods.

9. A businessman transfers all his business assets to a single purchaser. For the transfer to be non-taxable, is it necessary for the purchaser to continue carrying out the same activity that the transferor carried out?

According to article 7, section 1 of the Value Added Tax Law, although it is necessary for the purchaser to have the intention of exploiting the business assets, it is not necessary that the economic activity carried out by said purchaser be necessarily the same as that carried out by the transferor.

10. A company has a habit of offering its customers a series of services, such as giving them samples of its products, lighters, calendars, diaries, etc. Should tax be paid on these deliveries?

There are different possibilities:

1. To provide samples of its goods without appreciable commercial value for promotional purposes: In this case, it is a non-taxable transaction.

2. That it delivers advertising objects that have no intrinsic value and that bear the advertising mention indelibly marked on them and that the delivery to a single recipient does not exceed 200 euros. These deliveries would not be subject either.

3. That, not being the aforementioned goods, they are acquired for customer service. In this case, they would not be subject either.

4. That not being the goods established in letters a) and b) above, they are acquired for other purposes and are subsequently used for customer service. This is the only case in which they would be subject and not exempt.

11. A Spanish individual purchases a new passenger car in a European Union country other than Spain and then brings it to Spain. What tax should you pay?

You must pay VAT in Spain when it comes to intra-community acquisition of goods, regardless of who the seller is.

12. What if the vehicle is used?

In this case, if you purchase it from a businessman, you will pay VAT in the country in which the businessman is established. If you purchase it from an individual you will not pay VAT.

13. Are classes taken at a driving school exempt from the requirement to obtain a driving license for passenger cars?

No, operations carried out by driving schools relating to class A and B driving licences are subject to, and not exempt from, the tax.

14. What if it is a truck driving license?

In this case, the operations carried out will be exempt from tax since the classes for driving licenses C, D and E are covered by the exemption relating to teaching.