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VAT practical manual 2021.

Content of the simplified system

The simplified regime will apply to each of the activities carried out by the businessman or professional that are included in the Ministerial Order that regulates this regime, with independent activities being understood as each of those specifically included in said Order.


A person is registered in three different headings of IAE :

  • Section 653.2: Retail sale of household appliances

  • Section 653.4: Retail trade of construction materials

  • Section 653.5: Retail trade of doors, windows and blinds

However, only two independent activities are carried out for the purposes of the simplified VAT regime:

  • Activity 1: Retail trade of electrical and electronic materials and devices, household appliances and other household appliances powered by other types of energy other than electricity, as well as kitchen furniture.

  • Activity 2: Retail trade of construction materials, sanitation items and furniture, doors, windows, blinds, etc.

  1. Determining the amount to pay or refund
  2. Extraordinary circumstances
  3. Seasonal activities