Objective requirements

RECC can apply to all operations 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 deliveries of goods.

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

4. The assumptions of reversal of the taxable person.

5. Imports and operations assimilated to imports.

6. Self-consumption of goods and services.