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Practical Handbook VAT 2021

Formal obligations

Business or professionals that carry out transactions of investment gold, and other activities that are not subject to the special regime, must specify all acquisitions and imports corresponding to each differentiated sector of activity, duly separated, in their Record Book of invoices received.

Los empresarios o profesionales que realicen operaciones que tengan por objeto oro de inversión deberán conservar las copias de las facturas correspondientes a dichas operaciones, así como los registros de las mismas, durante un período de cinco años (artículo 140.sexies de la Ley del IVA).