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Special system for used goods, objects of art, antiques and collector items

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Registry obligations

As well as the general record books established, taxpayers who apply this special regime must keep specific Record Books, where applicable:

  • A Record Book for entering acquisitions, imports and supplies where the tax base is determined using the profit margin of each transaction.
  • A Record Book for entering acquisitions, imports and supplies carried out during each settlement period where the tax base is determined using the overall profit margin.