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Practical Handbook VAT 2021

Objective requirements

They can apply the RECC to all transactions carried out in the territory of application of the tax except the following:

  1. Those pursuant to special simplified regimes for agriculture, stockbreeding and fishing, equalisation tax, gold as an investment, applicable to services rendered electronically and from the group of companies.

  2. Exports and intra-Community supplies of goods.

  3. The intra-Community acquisitions of goods (within the EC).

  4. The cases of reversal of the taxable person.

  5. Imports and transactions treated as imports.

  6. Self-consumption of goods and services.