5.7.2 To which operations does it apply?

To all operations of the taxpayer 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 or television broadcasting services and those provided electronically and 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 person.

• Imports and operations similar to imports.

• Self-consumption of goods and services.