Skip to main content
Practical manual for VAT 2022.


  1. For the sales of its products, as well as the deliveries of investment goods that are not real estate used exclusively in the activities included in the special regime, taxpayers do not have to pass on, settle or pay the tax.

    The following transactions are exempt:

    • Imports of goods.
    • The intra-Community acquisitions of goods (within the EC).
    • Transactions in which the taxpayer's investment takes place.

    For example, in deliveries subject to and not exempt from real estate, they must pass on VAT and pay it in using form 309.

  2. In the acquisition or import of goods or services intended for the activity included in the special regime, they cannot deduct the VAT paid.

  3. When they sell their farm products or provide ancillary services, they have the right to receive lump sum compensation for the VAT paid.

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


A farmer who pays tax on the special regime for agriculture, livestock farming and VAT fishing sells a tractor owned by him.

The delivery of agricultural machinery (tractor) carried out in the course of its business is subject to VAT. However, when applying the REAGP, you are not obliged to make the settlement or payment of VAT for the delivery of the used tractor, nor may you pass on the Tax to the acquirer of the same. (Consultation DGT V0814-15).