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VAT practical manual 2021.

Reasons for exclusion from these systems

The following are grounds for exclusion from special regimes:

  1. Filing of the declaration of cessation of operations included in the special regimes.

  2. The existence of facts that allow us to presume that the operations of the entrepreneur or professional included in these special regimes have concluded.

  3. Failure to comply with the requirements necessary to benefit from these special regimes.

  4. Repeated failure to comply with the obligations imposed by the regulations of these special regimes.

  5. For business owners or professionals covered by the import regime through an intermediary, said intermediary must notify the tax authorities that they have ceased to represent them, as well as the withdrawal or exclusion of the intermediary for any reason.