2.2 Investment operations

The borne and deductible quotas corresponding to the acquisition of fixed assets and investments reduce the result derived from domestic added value, while the divestment or sale of these assets produces the opposite effect due to the impact of quotas. The concept of investment operations in this statistic refers to net investment.

VAT quotas corresponding to net investment (RESIN)

It is the difference between the deductible investment purchase quotas (RCID) and the quotas passed on for divestment (RDESINV).

Deductible Investment Purchase Fees (RCID)

It is the sum of the quotas deducted for investments in the general regime (DEDRG) and quotas supported in the acquisition of fixed assets in the simplified regime (DEDRSI, par82).

The fees deducted for investments under the general regime include:

• Fees deducted from investments in domestic operations (CISOPOI), par51 and par521.
• Deductible quotas for investments in imports (CISOPM), par55.
• Deductible quotas for investments in intra-community acquisitions (CISOPAI), par59.
• Investment Regularization (RI), par63.

Fees passed on for divestment (RDESINV)

It is the sum of the amount of the fees charged on deliveries of goods and investments or on occasional financial or real estate operations in general regime operations (CEBIFIS) and the fees charged on deliveries of fixed assets related to activities covered by the simplified regime (par78).

CEBIFIS is estimated as the result of applying the general tax rate to the base resulting from the sum of items 106 and 107 of the declaration, with the limit of the bases subject to the general regime.

Result derived from internal activity (RESACTIN)

Difference between the result derived from domestic added value (RESVA) and the shares corresponding to net investment.

RESACTIN = RESVA - RESIN