5. Accrued VAT

The gross income derived from sales or services provided in the scope of business or professional activity shall not be included in the total income. VAT accrued whose quotas must be included in the declarations-settlements corresponding 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.