Population scope

2.1 POPULATION SCOPE

These statistics are a census survey of companies that file VAT returns, whether or not they are required to submit an annual summary of their operations.

All VAT taxpayers who are required to file periodic VAT returns and are not exempt from the tax, as well as those taxpayers who are subject to the joint declaration procedure, must file the annual summary return.

A virtual declaration is generated for the purposes of these statistics for entrepreneurs exempt from the obligation to file the annual summary declaration.

Within the scope of the VAT population, a group of taxpayers is included, who are considered entrepreneurs for the sole purposes of applying the VAT Law, and which is made up of landlords of business premises.

VAT regulations exclude taxpayers under certain special regimes from the obligation to declare and settle the tax. Thus, Article 129 of the VAT Law excludes taxpayers under the Special Regime for Agriculture, Livestock, and Fisheries from these obligations; and Article 154.2 excludes those covered by the Special Regime of the Equivalence Surcharge.