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Practical Handbook VAT 2021

Special regime for gold investment

It is configured as a special mandatory regime without prejudice to the possibility of waiver on a transaction-by-transaction basis.

The application of this scheme means that transactions in investment gold are generally exempt from tax, with partial limitation of the right to deduct.

The special scheme for investment gold transactions is considered a separate sector from the 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