Operation

1. For the sales of their products, as well as for the delivery of investment goods other than real estate used exclusively in the activities included in the special regime, taxpayers are not required to pass on, settle or pay the tax.

   The following operations are excepted:

   • Imports of goods.
   • The intra-Community acquisitions of goods (within the EC).
   • Operations in which the taxpayer is inverted.

   For example, in the subject and non-exempt deliveries of real estate, the tax must be reflected VAT and enter it using form 309.

2. In the acquisition or importation of goods or services intended for the activity included in the special regime, they cannot deduct the VAT supported.

3. When they sell the products of their farms or provide ancillary services, they are entitled to receive flat-rate compensation for the input VAT.

If the sale of capital goods such as machinery takes place, they cannot pass on the tax, but they are not entitled to obtain compensation either because it is not a product of their exploitation or an accessory service.