Requirements
It applies, only and mandatorily, to retail traders who are natural persons or to entities under the income attribution regime in the IRPF , in which all of its members are natural persons.
Exclusions from the special regime:
It does not apply to the sale of certain products such as vehicles, boats, airplanes, accessories and spare parts for means of transport, jewelry, leather garments, works of art, antiques and collectibles, used goods, poultry and beekeeping equipment, petroleum products, industrial machinery, building construction materials, minerals, metals and investment gold.