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Practical Handbook VAT 2022


It applies, only and obligatorily, to retail traders who are natural persons or to entities under the income attribution regime in the IRPF, in which all members are natural persons.

Exclusions from the special scheme:

It does not apply to the sale of certain products such as vehicles, boats, aircraft, accessories and spare parts for means of transport, jewellery, leather garments, works of art, antiques and collectors' items, second-hand goods, poultry and beekeeping equipment, petroleum products, industrial machinery, building construction materials, minerals, metals and investment gold.