Operation

1. For the sales of their products, as well as for the delivery of investment goods other than real estate used exclusively in the activities included in the special regime, taxpayers are not required to pass on, settle or pay the tax.

   The following operations are excepted:

   • Imports of goods.
   • The intra-Community acquisitions of goods (within the EC).
   • Operations in which the taxpayer is inverted.

   For example, in subject and non-exempt deliveries of real estate VAT must be charged and entered using form 309. The same situation arises in the event of waiving the exemption (provided that the taxable person is not reversed).

2. When acquiring or importing goods or services intended for the activity included in the special regime, they cannot deduct the input VAT .

3. When they sell the products of their farms or provide ancillary services, they are entitled to receive flat-rate compensation for the input VAT.

If the sale of capital goods such as machinery takes place, they cannot pass on the tax, but they are not entitled to obtain compensation either because it is not a product of their exploitation or an accessory service.