5.7.2 What operations does it apply to?

To all operations of the taxable person carried out in the territory of application of the tax except: 

• Those covered by special regimes: simplified, agriculture, livestock and fishing, equivalence surcharge, investment gold, telecommunications, radio broadcasting or television services and provided electronically and from the group of entities.

• Exports and intra-Community deliveries of goods.

• The intra-Community acquisitions of goods (within the EC).

• Operations with reversal of the taxable subject.

• Imports and operations assimilated to imports.

• Self-consumption of goods and services.