{"id":24310,"date":"2019-10-01T07:30:10","date_gmt":"2019-10-01T05:30:10","guid":{"rendered":"https:\/\/www.edenred.es\/blog\/?p=24310"},"modified":"2026-02-16T13:44:35","modified_gmt":"2026-02-16T12:44:35","slug":"factura-sin-iva-posible","status":"publish","type":"post","link":"https:\/\/www.edenred.es\/en\/blog\/factura-sin-iva-posible\/","title":{"rendered":"VAT-free invoice: yes, it is possible"},"content":{"rendered":"

There are many more types of VAT-exempt invoices than might appear to be the case. Although there is a tendency to think that the only invoices that are exempt are intra-Community deliveries of goods, exports or economic operations assimilated to exports, this is not the case.<\/b><\/p>\n

These are examples of full exemptions, but they are far fewer in number than the limited exemptions. <\/span>Are you interested in finding out what these cases of VAT-free invoices are?<\/b><\/p>\n

<\/p>\n

Examples of VAT-free invoices: simplify your accounting without errors<\/b><\/h2>\n

Title II \u201cExemptions\u201d of the\u00a0<\/span>Law 37 \/ 1992<\/span><\/a>, Chapter I \u201cSupply of goods and services\u201d details in its Article 26 exemptions from tax on domestic transactions. <\/span>It should not be forgotten that, despite being exempt from VAT, an invoice is required for all these services, supplies and activities.<\/b><\/p>\n

However, it must be specified that an exemption is granted under Article 20 of the Act. <\/span>Among the <\/span>cases in which the law states that an invoice may be issued without VAT<\/b> are the following:<\/span><\/p>\n

    \n
  1. Provision of services and deliveries of goods constituting the universal postal service.<\/span><\/li>\n
  2. Provision of food services, accommodation, operating theatres, supply of medicines and medical supplies and other similar services provided by clinics, laboratories, sanatoria, etc.<\/span> related to health and hospital care activities.<\/span><\/li>\n
  3. Provision of medical, surgical and health care services relating to the diagnosis, prevention and treatment of diseases, including clinical analyses and radiological examinations.<\/span><\/li>\n
  4. Deliveries of biological material for medical research purposes.<\/span><\/li>\n
  5. <\/b>Provision of medical specialist services.<\/b><\/li>\n
  6. Provision of services to groups, unions or autonomous entities carried out directly to their members, <\/span>provided that they meet the criteria laid down by law for giving rise to a VAT-free invoice.<\/b><\/li>\n
  7. Activities carried out by the Social Security.<\/span><\/li>\n
  8. Benefits provided by public law entities or private entities or establishments of a social nature in relation to assistance for the elderly, child protection, assistance for ex-prisoners and others included in article 20.8 of the regulation.<\/span><\/li>\n
  9. Activities related to the teaching, care and custody of children and young people, with exceptions, such as sporting activities.<\/b>.<\/span><\/li>\n
  10. Provision of private tutoring services.<\/span><\/li>\n
  11. Transfers of personnel by religious entities to carry out the activities specified in the Law.<\/span><\/li>\n
  12. Services provided by not-for-profit organisations to their members.<\/span><\/li>\n
  13. Services provided to sportsmen and sportswomen in connection with their speciality, not including sporting events.<\/span><\/li>\n
  14. Services provided by cultural entities under the terms of Article 20.14.<\/span><\/li>\n
  15. Ambulance transport activities for the sick<\/span><\/li>\n
  16. <\/b>Insurance, reinsurance and capitalisation operations.<\/b><\/li>\n
  17. Financial transactions included in paragraph 18, items (a) to (n).<\/span><\/li>\n
  18. Deliveries of stamps and postage stamps.<\/span><\/li>\n
  19. State Lotteries and Gambling.<\/span><\/li>\n
  20. Supply of rural land that cannot be built on, parks and gardens and constructions essential for an agricultural building.<\/span><\/li>\n
  21. Subsequent deliveries and transfers, as provided for in Article 22.<\/span><\/li>\n
  22. Leases considered as services.<\/span><\/li>\n
  23. Supplies of goods used in carrying out exempt transactions by the transferor.<\/span><\/li>\n
  24. Supplies of goods where the total exclusion of the right to deduct in favour of the transferor has been determined.<\/span><\/li>\n
  25. Professional services regulated in Article 26 of the Law.<\/span><\/li>\n
  26. Provision of services and goods by political parties for the fulfilment of their specific purpose and organised for their exclusive benefit.<\/span><\/li>\n<\/ol>\n

    Receipt of a non-VAT invoice does not give rise to a right of deduction on the invoice. Income Tax Return<\/a>.<\/b> However, in most cases, the invoices received by the business are taxed by <\/span>This tax, which can be recovered on a quarterly basis if diligent accounting is maintained. <\/b><\/p>\n

    To avoid mistakes when issuing a non-VAT invoice and not to lose sight of a single euro that can be recovered, it is useful to be supported by automated solutions. For example, an invoicing software, that facilitate management and boost savings.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

    Hay muchos m\u00e1s tipos de factura sin IVA de los que pudiera parecer. Si bien se tiende a pensar que las \u00fanicas facturas exentas son las entregas intracomunitarias de bienes, las exportaciones o las operaciones econ\u00f3micas asimiladas a las exportaciones, no es as\u00ed. Las citadas son ejemplos de exenciones plenas, pero su n\u00famero es muy […]<\/p>\n","protected":false},"author":3,"featured_media":24311,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[198],"tags":[],"class_list":["post-24310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalidad"],"acf":[],"yoast_head":"\nFactura sin IVA: \u00bfen qu\u00e9 casos se puede emitir de forma legal?<\/title>\n<meta name=\"description\" content=\"Descubre cu\u00e1les son los casos en que es posible presentar una factura sin IVA y toma nota de c\u00f3mo mejorar la contabilidad para deducirlo.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.edenred.es\/en\/blog\/factura-sin-iva-posible\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Factura sin IVA: \u00bfen qu\u00e9 casos se puede emitir de forma legal?\" \/>\n<meta property=\"og:description\" content=\"Descubre cu\u00e1les son los casos en que es posible presentar una factura sin IVA y toma nota de c\u00f3mo mejorar la contabilidad para deducirlo.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.edenred.es\/en\/blog\/factura-sin-iva-posible\/\" \/>\n<meta property=\"og:site_name\" content=\"Edenred Espa\u00f1a\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-01T05:30:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-16T12:44:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.edenred.es\/wp-content\/uploads\/2019\/08\/factura-sin-iva.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"724\" \/>\n\t<meta property=\"og:image:height\" content=\"483\" \/>\n\t<meta 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