5. Accrued VAT

The VAT accrued, the amounts of which must be included in the corresponding declarations-settlements, should not be computed within the full income derived from sales or provision of services carried out in the field of business or professional activity. to this tax.

On the contrary, the VAT accrued and, where applicable, the compensation received, the amounts of which should not be included in declarations-settlements corresponding to this tax, must be included among the full income derived from sales or provision of services.

Among other assumptions, this circumstance will occur when the economic activity carried out is in one of the following special VAT regimes:

• Special Regime of the Equivalence Surcharge.

• Special regime for agriculture, livestock and fisheries.