Appendix 49B: VAT Exemptions (Spain) | 49 Spain | Tolley's EU and Global VAT | Tolley
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Commentary

Appendix 49B: VAT exemptions (Spain)

49 Spain

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

  1. 鈥⑻� Postal services.

  2. 鈥⑻� Hospital and medical care.

  3. 鈥⑻� The provision of medical care in the exercise of the medical and paramedical professions.

  4. 鈥⑻� Supplies of parts of the human body (medical or investigation purposes).

  5. 鈥⑻� The services of dentists and orthodontists.

  6. 鈥⑻� Welfare and social security services.

  7. 鈥⑻� Education.

  8. 鈥⑻� Tuition given privately by teachers.

  9. 鈥⑻� The supply of staff by religious institutions for hospital and social assistance or education.

  10. 鈥⑻� Supplies to their own members by non-profit-making organisations

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