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VAT practical manual 2021.

Special system for gold investment

It is configured as a special mandatory regime without prejudice to the possibility of waiver operation by operation.

The application of this regime means that operations with investment gold are generally exempt from tax, with partial limitation of the right to deduction.

The special regime for operations with investment gold is considered a sector differentiated from business or professional activity.

  1. Concept of investment gold
  2. Exemption for certain investment gold transactions
  3. Waiver of exemption
  4. Deductions
  5. Taxpayer
  6. Formal obligations