Frequently asked questions raised in this chapter

1. To calculate the volume of operations, should the businessman or professional include the amount of those for which he is a taxpayer? VAT for investment?

No, the amount of these operations must be computed, where applicable, by the transferor of the asset or the service provider who is the one who carries out the operation.

2. Can a taxpayer who pays taxes under the general regime, having renounced the special regime for agriculture, livestock and fishing, return to paying taxes under this regime?

Yes, once three years have passed since the waiver, you can revoke it in December of the year prior to the year in which you wish to return to paying taxes under the special regime for agriculture, livestock and fishing.

3. A farmer covered by the special regime for agriculture, livestock and fishing sells part of his harvest to another farmer who also pays taxes under this special regime. Can he obtain compensation from this sale under this regime?

No, when you deliver your products to another farmer under a special regime, you do not obtain compensation nor can you charge any amount in the form of VAT.

4. Can a reseller of goods who purchases furniture from a lawyer paying VAT apply the special regime for used goods, art objects, antiques and collectibles to the sale?

No, the special regime is not applicable for acquiring the assets of a taxpayer who has paid taxes under the general regime.

5. When a travel agency organises a trip that takes place both outside and within the European Union, what must be taken into account when calculating the tax base?

In this case, only the services provided by the agency that correspond to deliveries of goods or services purchased for travellers within the Community should be taken into account.

6. Should a retailer selling car radios pay taxes under the special equivalence surcharge regime?

No, the special regime is not applicable to retailers who sell motor vehicle accessories.

7. What is the special cash basis regime?

He RECC delays the accrual of the tax and thus the declaration and payment of the tax VAT passed on until the moment of collection from customers, although it also delays the deduction of the VAT incurred until the moment of payment to its suppliers (double cash criterion), all with the deadline of December 31 of the year immediately following the one in which the operations were carried out.

8. Is it necessary to be a travel agency or tour operator to apply for the special regime for travel agencies?

No, this regime also applies to any entrepreneur or professional who meets the following conditions:

• Act in proper name regarding travelers.

• Use them when making the trip goods and services supplied by other businesses or professionals, that is, external resources and not their own resources.

9. If I sell used goods acquired from individuals on web platforms and other applications, are those sales subject to VAT? Should I apply the special regime for used goods?

The sale of second-hand personal items and belongings by an individual through the internet does not imply the consideration of being a businessperson if it is done on a one-off and isolated basis, without the intention of continuity. In these cases, the transaction is not subject to taxation.

However, if the person acts as an entrepreneurDeliveries of used goods will be subject to the tax. In this case, the special regime for used goods will apply, unless expressly waived in each transaction. Furthermore, when acquiring a used item from a private individual, a document signed by the seller must be obtained that includes the information required by the Billing Regulations.