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VAT practical manual 2021.

Reasons for exclusion from these systems

The following are causes of exclusion from special regimes:

  1. The presentation of the declaration of cessation of operations included in the special regimes.

  2. The existence of facts that allow it to be presumed that the operations of the businessman or professional included in these special regimes have been concluded.

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

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

  5. For businessmen or professionals covered by the import regime through an intermediary, said intermediary must notify the Tax Administration that it has stopped representing them, as well as the withdrawal or exclusion for any reason of the intermediary.