Operation

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.