3.2 Current purchases

Sum of total purchases and estimated current purchases for certain special regimes (as in the case of sales, the method is located in Annex I)

The concept of current purchases implicitly used in the VAT Law covers, in terms of the General Accounting Plan, "purchases and work carried out by other companies" in subgroup 60 and expenses on R&D, leases and royalties, repair and maintenance, professional services, transport, advertising, supplies and other services included in banking services that do not qualify as financial expenses.

Current purchases They are classified by origin into five groups:

1. Domestic purchases (CCTOI) refers to purchases of current goods and services made within the territory of application of the tax and recorded in items 48 and 512.
2. Agricultural Purchases (CCTAG), are acquisitions made from farmers under the special agricultural regime, and are recorded in item 60.
3. Imports (CCTM), are the purchases of current goods from third countries outside the European Union, are recorded in item 52 and include in this concept the tax bases of operations assimilated to imports of goods.
4. Intra-Community Acquisitions (CCTAI), are purchases made within the European Union and are recorded in item 56.
5. Intra-Community Acquisitions of Services (CCTAS), are the services performed within the European Union and are recorded in item 597.

To establish the distinction between deductible and non-deductible purchases, the declaration of each taxpayer has been transformed in the part relating to deductions, adding the distinction between total purchases (CCT) and deductible purchases (CCD) for each level of breakdown of the same. The average VAT rates charged on these purchases meet the requirement of being within the legal VAT rate range.

In the case of declarants who exclusively carry out taxable and non-exempt transactions or exempt transactions with the right to deduction, it is verified that: CCT = CCD

The total current purchases (CCT) are defined as: CCT = CCTOI + CCTM + CCTAI + CCTAS + CCTAG

The deductible current purchases (CCD) are defined as: CCD = CCDOI + CCDM + CCDAI + CCDAS + CCDAG

The non-deductible current purchases (CCTSD) are calculated: CCTSD = CCT – CCD

The estimated current purchases under the simplified regime They are called CCTSIMP.

The current purchases estimated in equivalence surcharge They are called CCTREQ and are defined as:

CCTREQ = Par663 + Par691 + Par35 + Par665 + Par693 + Par599 + Par601 + Par41 + Par43 + Par45

The Estimated current purchases under the special agricultural, livestock and fishing regime (BCAGR) are defined as:

BCAGR = Par61/ t_TO

The current purchases (CC) are defined as: CC = CCT + CCTSIMP + CCTREQI + BCAGR

Content Note Table Type III:

Table Type III includes the essential variables described in the section "Current Purchases" and, among them, the concept of "Deductible Current Purchases" which is one of the components of the Theoretical Basis.