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Practical manual for VAT 2022.

Frequently asked questions raised in this chapter

1. To calculate the volume of transactions, should the employer or professional include the amount of those for which it is a taxable person for VAT per investment?

No, the amount of these transactions must be calculated, if applicable, by the transferor of the good or service provider who carries out the operation.

2. Can a taxpayer who is taxed under the general regime, for having renounced the special regime for agriculture, livestock farming and fishing, pay tax again for this regime?

Yes, once three years have elapsed since the waiver, it can be revoked in December of the year before the year to which it wishes to pay tax again for the special regime for agriculture, livestock and fishing.

3. A farmer who is under the special regime for agriculture, livestock farming and fishing sells part of his harvest to another farmer who is also taxed under this special regime. can he obtain the compensation of this regime for this sale?

No, when you deliver your products to another farmer under a special regime, you do not receive compensation or you can pass a charge for VAT.

4. Can a reseller of goods that acquires a lawyer's furniture bearing VAT apply the special regime for used goods, objects of art, antiques and collectors'items on sale?

No, the special regime for acquiring the assets of a taxable person of the tax that has been taxed under the general regime is not applicable.

5. When a travel agency carries out a trip that takes place outside and within the European Union, what should be taken into account to calculate the taxable base?

In this case, only the services provided by the agency that correspond to the deliveries of goods or services purchased for travellers within the Community must be taken into account.

6. A retail trader selling radios for cars should it be taxed under the special VAT surcharge scheme?

No, the special regime does not apply to retailers that market car vehicle accessories.

7. What does the Special cash criterion regime consist of?

The RECC delays the accrual of the tax and, as such, the tax return and payment of the VAT charged up to the moment of collection customers, although they also delay the VAT deduction paid to their suppliers (double cash criterion), all this is the deadline of 31 December of the year immediately after the date on which the transactions have been carried out.