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Large Companies Guide

2.1.2. Operations excluded from trading volume

  1. Excluded are self-consumption relating to changes in the allocation of tangible assets from one sector to another differentiated from the activity, and those relating to allocations or changes in allocation of assets produced or acquired for use as investment assets, when the taxpayer 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 on behalf of and for the account of their clients is not taken into account when calculating the volume of operations of Customs Agents ( Query 9127/1986 ).

  3. Vehicles used in a rental activity constitute investment assets for the entrepreneur who uses them.

    Therefore, deliveries cannot be considered operations inherent to the business activity, but rather occasional operations thereof, and therefore should not be computed for the purposes of determining the volume of operations of these businessmen ( Query 0534-92 ).

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

  5. The amount stated in a work certificate is not included in the volume of operations, without the start of the work or any advance payment corresponding to it having taken place ( Binding consultation 0912-07 ).

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

  7. An operation assimilated to imports should not be included for the determination of 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. For the determination of the volume of operations, operating subsidies are not included ( TEAC Resolution RG 7131/2000 of June 5, 2002 ).