2.1 Class

Taking into account certain settlement characteristics and specific tax rules that determine the collection behavior of taxpayers, these are grouped into the following classes:

• Simplified Regime: Specific and differentiated declaration procedure. Special regime applicable as established in articles 122 and 123 of the VAT Law. This category applies to all taxpayers whose VAT income is exclusively due to activities under the simplified regime and who do not carry out any activities under the general regime.
• General scheme:
  • Activities with reduced rates: Activities with VAT rates charged on current transactions higher than the VAT rates charged.
  • Special deduction regime: It groups together all declarants to whom a special deduction regime applies (arts. 101 and following of the VAT Law).
    • General pro rata
    • Special pro rata
    • Different sectors

    All of this is due to the performance of an exempt activity without the right to deduction.

    This category includes all taxpayers who have significant amounts of exempt sales without the right to deduction (declared or estimated) or who have a different amount between the values of total purchases and deductible purchases.

  • General deduction regime: category that includes the rest of the declarants in the general regime.

In summary, depending on the type of company, the declarants are grouped into the following categories:

• Simplified
• Reduced rates
• Special deduction
• General deduction