3.1 Sales

The sales concept used in statistics is conceptually the volume of operations (item 108) of the annual declaration. It corresponds to the total amount (excluding VAT ) of the deliveries of goods and services provided by the entrepreneur during the calendar year, including those exempt from tax. Atypical income from financial transactions, sales of real estate, or investments is not included.

Given the multiplicity of regimes and the lack of response affecting this item of the declaration, it is necessary to define the elements that will make up the definition of this magnitude. Thus, three different components are established: sales made that give rise to the right to deduct the VAT paid, whether domestic or foreign; Exempt sales without the right to deduction and sales relating to operations covered by certain special regimes that have been subject to an estimation procedure.

1. Current sales with the right to deduction (VTDD)

   They are grouped into two categories: General regime sales and exempt sales with the right to deduction or foreign sales (exports and intra-community deliveries):

   • Current sales subject to the general regime (VCRG)

     This information is included in the declaration under the base items passed on; however, these boxes also include other transactions that are not the declarant's current transactions but are occasional deliveries and would be classified as extraordinary activity. Information on the amount of deliveries of real estate and occasional financial transactions is contained in item 106, and deliveries of investment goods in item 107. Both types of deliveries constitute bases for passed-on quotas not linked to purely commercial or productive activity. The reduction in the VAT bases charged in the amount of items 106 and 107 is limited to the overall amount of the VAT bases charged (EBIFIS).

     VCRG=par700+par667+par1+par702+par669+par3+par5+par704+par671+par500+par706+par673+par502+par504+par708+par675+par643+par710+par677+par645+par647-EBIFIS

   • Foreign Sales (VED)

     These are sales that are subject to tax, exempt from taxes, and are eligible for deductions for the fees incurred on purchases. They are broken down into:

     1. Intra-community deliveries: They are recorded in item 103 of the declaration.
     2. Exports: They are recorded in item 104 along with other deductible exempt operations.

     So VED = par103+par104

2. Exempt sales without the right to deduction (VESD)

   These are exempt operations recorded in item 105, which relates to exemptions in domestic operations and includes, among others, health services, educational services, services provided to members by non-profit institutions, insurance operations, and financial operations.

   They are particularly important in the Insurance, Banking and Savings Banks, Financial Services, Healthcare, and Research and Education sectors.

3. Estimated sales for special regimes

   The special tax regimes that exempt from the obligation to declare and settle VAT are the following:

   • Special regime for agriculture, livestock and fishing (CCTAG).
   • Special regime of the Equivalence Surcharge (VREQT).
   • Simplified Regime (VSIMP).
   • Reversal of the taxable person in domestic transactions (ISPOI).

   In the first two, an indirect tax collection procedure is implemented through third parties. The information available on these activities is obtained from the declarations of clients of farmers and ranchers covered by the special regime in the first case, and through the declarations of suppliers of retailers covered by the special regime in the second.

   Annex 1 sets out the specific features to be taken into account in each of the aforementioned regimes in order to establish a correct measurement of sales linked to each type of activity.

   Therefore, V= VTDD+VESD+VSIMP+VREQT+CCTAG+ISPOI.

   Content Note Table Type III:

   Table Type III includes the essential variables described under the heading "Sales" and, among them, the concept of "Current sales with the right to deduction" which is one of the components of the Theoretical Basis.