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Amount of transactions

  • The transaction amount is understood as the total amount of the consideration resulting from applying the rules for determining the gross tax base of Value Added Tax, even with regard to transactions not subject to or exempt from it.

  • In the case of transactions subject to and not exempt from Value Added Tax, the tax payments and VAT surcharges charged or incurred and the compensation in the special regime for agriculture, livestock or fishing received or paid must be added.

  • The total amount will be declared net of the refunds or discounts and bonuses granted and of transactions that are not effective, that have taken into account the price changes that have occurred in the same period in the same calendar year.

    When these modifying circumstances occur in a different calendar quarter to the one in which the operation to which they affect has taken place, they must be included in the corresponding calendar quarter in which the changes took place, provided that the net result of these changes exceeds, together with the other transactions carried out with the same person or entity in the calendar year, the figure is 3,005.06 euros.

  • The total amount of the transactions will be declared in accordance with the modifications made to the gross tax base of Value Added Tax as a result of the issue of a declaration of bankruptcy as set out in Article 80. Three of Act 37/1992.