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Practical Handbook VAT 2022

Charge derived from the simplified system.

The charge derived from the simplified regime will be the greater of the two following quantities:

  • The result of subtracting from the tax payable for current operations, the tax borne for current operations in the terms described above.For seasonal activities, this amount shall be multiplied by the seasonal correction index.

  • The minimum tax resulting from applying the percentage established for each activity in the Order approving the modules to the tax payable on current transactions plus the amount of the tax borne outside the territory where the tax applies and refunded to the entrepreneur or professional in the financial year.

    For seasonal activities the minimum fee shall be multiplied by the seasonal corrective index.

    It should be clarified that in the case of agricultural, livestock and forestry activities, there is no minimum quota.