Introduction

Apart from the general regime, there are special VAT regimes, which have different characteristics from each other, both in terms of their compatibility with other operations in the general regime and in the mandatory nature of their application. .

The special regimes are:

Simplified regimen.
Special regime for agriculture, livestock and fisheries.
Special regime for used goods, art objects, antiques and collectibles.
Special regime applicable to operations with investment gold.
Special scheme for travel agents.
Special regime of the equivalence surcharge.
Special regimes applicable to distance sales and certain domestic deliveries of goods and services.
Special regime of the group of entities.
Special regime of the cash criterion.

The special regimes will be voluntary in nature , except those applicable to operations with investment gold (without prejudice to the possibility of waiver), travel agencies and equivalence surcharge.

The special regime for used goods, art objects, antiques and collectibles will apply to taxable persons who have submitted the declaration of commencement of activities, unless waived, which may be made for each operation and without express communication to the Administration.

The simplified regime and that of agriculture, livestock and fishing will apply, unless waiver of the taxable persons, exercised within certain deadlines and manner.

The special regimes applicable to distance sales and certain internal deliveries of goods and services will apply to those businessmen or professionals who have submitted the declarations provided for in articles 163th, 163d and 163d of the VAT Law ( form 035) and whose Member State of identification is Spain.

The simplified regime, given its practical importance, is discussed in chapter 7 of this Practical Manual dedicated exclusively to SMEs .

Options and express waivers to special regimes

In general, the express options and renunciations of these regimes, as well as their revocation when they must be communicated to the Administration, are carried out through the census declaration (model 036 or 037, only for the simplified regimes, agriculture, livestock and fishing and the criterion of box) at the time of submitting the declaration of commencement of the activity or during the month of December prior to the beginning of the calendar year in which it must take effect.

The options and waivers are understood to be extended for subsequent years, as long as they are not expressly revoked.

The waiver of the special simplified regimes and those of agriculture, livestock and fishing is understood to be carried out with the timely presentation, applying the general tax regime, of the self-assessment corresponding to the first quarter of the calendar year in which it must take effect or in the first declaration submitted in case of commencement of the activity after its commencement.

The renunciation of the simplified regimes for agriculture, livestock and fishing and the cash criterion has effects for a minimum period of three years.

The previous rule is exceptionally exceptional as a consequence of the measures adopted to combat COVID-19 :

Taxpayers who have renounced the special simplified and agriculture, livestock and fishing regimes for the 2020 financial year may opt for these regimes in the 2021 or 2022 financial year.
Taxpayers who renounce the special simplified and agriculture, livestock and fishing regimes for fiscal year 2021 will be able to re-determine the net return on their economic activity through said regimes in fiscal year 2022.

In the regime of used goods, art objects, antiques and collectibles, the option for the method of determining the tax base through the global profit margin cannot be revoked until the end of the following calendar year.

The renunciation of the objective estimation regime of the Personal Income Tax implies the renunciation of the simplified special regimes and of agriculture, livestock and fishing.

Determination of trading volume

It is the total amount of deliveries of goods and services accrued during the previous calendar year, including those exempt from tax.

The volume of operations does not include VAT quotas, nor the equivalence surcharge, nor compensation to farmers and ranchers.

Not taken into account:

Occasional deliveries of real estate.
Deliveries of investment goods.
Financial operations and exempt operations relating to investment gold that are not common to the business or professional activity of the taxable person.

In the event of the transfer of all or part of a business or professional asset, the volume of operations of the acquirer will be the sum of its operations and those carried out by the transferor in relation to the assets transferred during the previous calendar year.

Differentiated sectors of activity

The carrying out of operations subject to the special simplified regimes, agriculture, livestock and fishing, investment gold or the equivalence surcharge, are in any case considered a differentiated sector.

Summary table of special regimes

Special regimes and characteristics
Regime	Character	Application	Renunciation	Features	Businessmen or professionals
Simplified system	Volunteer	Automatic unless waived	Yes	Calculation of fee accrued for current operations. The deductible VAT is the one actually borne except for the exceptions of art. 123.One.a) LIVA	Natural persons and entities of art. 35.4 LGT that carry out operations of art. 37 Rgt. VAT and do not exceed the determined limits.
Special system for agriculture, livestock farming and fishing	Volunteer	Automatic unless waived	Yes	Without tax settlement and payment obligations	Owner of exploitation
Special system for used goods, objects of art, antiques and collector items	Volunteer	⁽¹⁾	⁽¹⁾	Calculating the taxable base	Resellers of goods
Special system for travel agencies	Mandatory	Automatic	Yes ⁽²⁾	Calculating the taxable base	Travel agency Organization of tourist circuits
Special system for gold investment	Mandatory	Automatic unless waived	Yes	Exemption	Investment Gold Traders
Special system for additional VAT	Mandatory	Automatic	No	Without tax settlement and payment obligations	Retail merchants, individuals and entities art. 35.4 LGT
Special procedures for remote sales and for certain domestic deliveries of goods and provision of services	Volunteer	---	---	Presentation of declarations from a single Web Portal of the State of Identification	Entrepreneurs or professionals not established in the Community covered by the Regime outside the Union. Entrepreneurs or professionals covered by the Union Regime. Entrepreneurs or professionals covered by the Import Regime.
Special system of the group of entities	Volunteer	---	Yes	Compensation of balances in group self-assessments	Entrepreneurs or professionals who are part of a group of entities
Special cash-based system	Volunteer	---	Yes	Delay the accrual and income as well as the right of deduction until the moment of collection and respective payment	Entrepreneurs and professionals who do not exceed certain limits

Notes to the table:

⁽¹⁾Special regime for used goods, art objects, antiques and collectibles. ^{(return application)} ^{(return resignation)}

In the modality of determining the tax base through the profit margin of each operation, it is applied except for waiver that can be made for each operation and without the need to communicate it to the Administration.
In the modality of determining the tax base through the global profit margin, it is applied prior to the express option of the taxable person, without the possibility of waiver, until the end of the following calendar year.

⁽²⁾ As an exception to this special mandatory regime, taxable persons may opt for the application of the general tax regime, "operation by operation" with respect to the services they perform and for which they are recipients of businessmen or professionals who have the right to deduction or Tax refund. ^(Back)