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Practical manual for VAT 2022.

Special system for gold investment

It is set up as a mandatory special regime without prejudice to the possibility of waiving the operation by operation.

The application of this regime means that operations with investment gold are generally exempt from the tax, with partial limitation of the right to deduction.

The special regime for operations with investment gold is considered as a sector differentiated from business or professional activity.

  1. Concept of investment gold
  2. Exemption for certain investment gold transactions
  3. Waiver of exemption
  4. Deductions
  5. Taxpayer
  6. Formal obligations