Skip to main content
Large Companies Guide

2.1.2. Trades excluded from trading volume

  1. Excluded are self-consumption related to changes in the allocation of tangible assets from one sector to another differentiated from the activity, and those related to the allocation or changes in the allocation of goods produced or acquired for use as investment goods, when the taxable person is subject to pro rata ( Binding consultation 2401/2009 ).

  2. Amounts that are considered supplies and are not included in the tax base are excluded.

    Thus, the amount of customs duties paid in the name and on behalf of their clients is not computed in the calculation of the volume of operations of Customs Agents ( Consultation 9127/1986 ).

  3. The vehicles used in a rental activity constitute investment assets for the businessman who uses them.

    Therefore, deliveries cannot be considered operations inherent to the business activity, but rather occasional operations of the same, so they should not be counted for the purposes of determining the volume of operations of these businessmen ( Consultation 0534-92 ).

  4. The amounts corresponding to AIB, as well as the operations for which it is a taxable subject for "investment" are not computed ( Binding consultation 288-17 ).

  5. The amount recorded in a work certification is not computed in the volume of operations, without the start of the work or any advance payment corresponding to it having occurred ( Binding consultation 0912-07 ).

  6. The dividends received, as they do not constitute the consideration for any economic activity, should not be computed for the purposes of determining their volume of operations ( Binding consultation 1274-17 ).

  7. An operation assimilated to imports should not be included for determining the volume of operations ( Binding consultation 1812/2010 ).

  8. For the purposes of calculating the volume of operations, operations carried out from permanent establishments located outside TAI should not be included ( Binding consultation 2554-18 ).

  9. To determine the volume of operations, operating subsidies are not included ( TEAC Resolution RG 7131/2000 of June 5, 2002 ).