Content of the simplified system
The simplified regime will apply to each of the activities carried out by the entrepreneur or professional that are included in the Ministerial Order that regulates this regime, understanding as independent activities each of those specifically included in said Order.
Example:
A person is registered in three different sections of the IAE :
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Heading 653.2: Retail trade of household appliances
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Heading 653.4: Retail trade of construction materials
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Heading 653.5: Retail trade of doors, windows and blinds
However, only two independent activities are carried out for the purposes of the simplified VATregime:
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Activity 1: Retail trade of electrical and electronic equipment and devices, household appliances and other household appliances powered by energy other than electricity, as well as kitchen furniture.
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Activity 2: Retail trade of construction materials, sanitary items and furniture, doors, windows, blinds, etc.