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VAT practical manual 2022.


  1. For the sales of their products, as well as for the deliveries of investment goods that are not real estate used exclusively in the activities included in the special regime, taxable persons have no obligation to pass on, settle or pay the tax.

    The following operations are excepted:

    • Imports of goods.
    • The intra-Community acquisitions of goods (within the EC).
    • The operations in which the reversal of the taxable person occurs.

    For example, in subject and non-exempt deliveries of real estate VAT must be charged and entered using form 309.

  2. When acquiring or importing goods or services intended for the activity included in the special regime, they cannot deduct the input VAT .

  3. When they sell the products of their farms or provide ancillary services, they are entitled to receive flat-rate compensation for the input VAT.

If investment goods such as machinery are sold, they cannot charge the tax, but they also do not have the right to obtain compensation because it is not a product of their exploitation or an accessory service.


A farmer who pays taxes under the special VAT regime for agriculture, livestock and fishing sells a tractor that he owns.

The delivery of agricultural machinery (tractor) carried out in the development of your business activity is subject to VAT. However, when applying the REAGP is not obliged to carry out the settlement or payment of VAT for the delivery of the used tractor, nor may it pass on the Tax to the purchaser of the same. (Query DGT V0814-15).