Introduction

Apart from the general scheme, there are special schemes under the VAT, which have different characteristics, both in terms of their compatibility with other transactions under the general scheme and in terms of their compulsory application.

The special regimes are:

Simplified system.
Special regime for agriculture, livestock and fisheries.
Special regime for second-hand goods, works of art, antiques and collectors' items.
Special scheme for investment gold transactions.
Special system for travel agencies.
Special additional VAT regime.
Special schemes for distance sales and certain domestic supplies of goods and services.
Special regime for groups of companies.
Special cash basis system.

The special schemes will be voluntary , except for those applicable to transactions in investment gold (without prejudice to the possibility of waiver), travel agencies and the equivalence surcharge.

The special scheme for second-hand goods, works of art, antiques and collectors' items shall apply to taxable persons who have submitted the declaration of commencement of activities, unless they renounce it, which may be done for each transaction and without express notification to the Administration.

The simplified scheme and the scheme for agriculture, livestock farming and fisheries shall apply, unless the taxable person renounces, exercised within certain periods and in certain ways.

The special schemes applicable to distance sales and certain domestic supplies of goods and services shall apply to traders or professionals who have submitted the returns provided for in Articles 163h, 163u and 163z of the VAT Law (form 035) and whose Member State of identification is Spain.

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

Express options and waivers of special schemes

In general, the express options and renunciations of these regimes, as well as their revocation when they must be communicated to the Administration, are made by means of the census declaration (form 036 or 037, only for the simplified, agriculture, livestock and fishing and cash basis regimes) at the time of filing the declaration of commencement of the activity or during the month of December prior to the start of the calendar year in which it is to take effect.

Options and waivers are deemed to be renewed for the following years, as long as they are not expressly revoked.

The renunciation of the special simplified and agriculture, livestock and fishing regimes is understood to have been carried out with the submission of the self-assessment corresponding to the first quarter of the calendar year in which it is to take effect, applying the general tax system, or in the first return filed in the event of starting the activity after its commencement.

The renunciation of the simplified, agriculture, livestock and fisheries and cash basis regimes is effective for a minimum period of three years.

The above rule is exceptionally derogated from as a consequence of the measures taken to combat COVID-19:

Taxpayers who have opted out of the simplified special scheme and the special scheme for agriculture, livestock farming and fisheries for the 2020 tax year may opt for these schemes in the 2021 or 2022 tax year.
Taxpayers who renounce the simplified special schemes and the special schemes for agriculture, livestock farming and fishing for the tax year 2021 will be able to redetermine the net income from their economic activity under these schemes in the tax year 2022.

Under the system for second-hand goods, works of art, antiques and collectors' items, the option to opt for the method of determining the taxable amount using the overall profit margin may not be revoked until the end of the following calendar year.

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

Determination of the volume of operations

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

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

They are not taken into account:

Occasional supplies of immovable property.
Supplies of capital goods.
Financial transactions and exempt transactions relating to investment gold which are not in the ordinary course of the taxable person's business or profession.

In the case of a transfer of all or part of a business or professional asset, the volume of transactions of the acquirer shall be the sum of his transactions and those carried out by the transferor in relation to the transferred asset during the previous calendar year.

Differentiated sectors of activity

Operations subject to the special simplified, agriculture, livestock and fishing, investment gold or equivalence surcharge regimes are in any case considered as a differentiated sector.

Summary table of special schemes

Special regimes and characteristics
Scheme	Character	Application	Renunciation	Features	Entrepreneurs or professionals
Simplified regime	Voluntary	Automatic unless waived	Yes	Calculation of the quota accrued for current operations.The VAT deductible is the VAT actually borne except for the exceptions of art. 123.Uno.a) LIVA.	Individuals and entities of art. 35.4 LGT that carry out operations of art. 37 Rgto.VAT and do not exceed the determined limits.
Special regime for agriculture, livestock farming and fishing	Voluntary	Automatic unless waived	Yes	No tax clearance and payment obligations	Operator
Special regime for used goods, objects of art, antiques and collector items	Voluntary	⁽¹⁾	⁽¹⁾	Calculating the taxable base	Resellers of goods
Special regime for travel agencies	Required	Automatic	Yes ⁽²⁾	Calculating the taxable base	Travel agencies Organisation of tourist circuits
Special regime for gold investment	Required	Automatic unless waived	Yes	Exemption	Investment gold traders
Special regime for additional VAT	Required	Automatic	No	No tax clearance and payment obligations	Retailers, natural persons and entities art. 35.4 LGT
Special systems for remote sales and for certain domestic deliveries of goods and provision of services	Voluntary	---	---	Filing declarations from a single State Identification Web Portal	Entrepreneurs or professionals not established in the Community who are covered by the arrangements outside the Union. Entrepreneurs or professionals covered by the Union Scheme. Entrepreneurs or professionals under the import regime.
Special system of the group of entities	Voluntary	---	Yes	Clearing of balances in group self-assessments	Entrepreneurs or professionals forming part of a group of entities
Special cash-based system	Voluntary	---	Yes	Delay accrual and collection as well as the right of deduction until the time of collection and payment.	Entrepreneurs and professionals not exceeding certain thresholds

Notes to the table

⁽¹⁾Special regime for second-hand goods, works of art, antiques and collectors' items.^{(back to application)} ^{(back to disclaimer)}

In the method of determining the taxable base by means of the profit margin of each transaction, it is applied except in the case of a waiver that can be made for each transaction and without the need to notify the Administration.
The method of determining the taxable base by means of the overall profit margin is applied at the express option of the taxpayer, without the possibility of waiver, until the end of the following calendar year.

⁽²⁾ As an exception to this special compulsory regime, taxable persons may opt for the application of the general "transaction-by-transaction" tax regime in respect of the services they perform and for which they are recipients who are entrepreneurs or professionals entitled to a tax deduction or refund.^{(Go back)}