Introduction

Apart from the general regime, there are special VAT regimes, which have different characteristics from each other, both in terms of their compatibility with other operations in the general regime and in the mandatory nature of their application. .

The special regimes are:

Simplified regimen.
Special regime for agriculture, livestock and fisheries.
Special regime for used goods, works of art, antiques and collector's items.
Special regime applicable to operations with investment gold.
Special scheme for travel agents.
Special regime for equivalence surcharge.
Special regimes applicable to distance sales and certain domestic deliveries of goods and services.
Special regime of the group of entities.
Special regime of the cash basis.

Special regimes will be voluntary , except those applicable to operations with investment gold (without prejudice to the possibility of waiving it), travel agencies and equivalence surcharge.

The special regime for used goods, works of art, antiques and collector's items shall apply to taxpayers who have submitted a declaration of commencement of activities, unless they waive this right, which may be done for each operation and without express notification to the Administration.

The simplified regime and the agriculture, livestock and fishing regime will apply, unless the taxpayers waive their right within certain time periods and in a certain manner.

The special regimes applicable to distance sales and certain domestic deliveries of goods and services will apply to those entrepreneurs or professionals who have submitted the declarations provided for in articles 163 noniesdecies, 163 duovicies and 163 septvicies of the VAT Law (form 035) and who have Spain as their Member State of identification.

The simplified regime, given its practical importance, is discussed in chapter 7 of this Practical Manual dedicated exclusively to SMEs .

Options and express waivers of special regimes

As a general rule, the express options and waivers of these regimes, as well as their revocation when they must be communicated to the Administration, are carried out by means of the census declaration (form 036 or 037, only for the simplified regimes, agriculture, livestock and fishing and the cash criterion) at the time of submitting the declaration of commencement of the activity or during the month of December prior to the beginning of the calendar year in which it must take effect.

Options and waivers are deemed to be extended for subsequent years, unless expressly revoked.

The waiver of the simplified special regimes and those of agriculture, livestock and fishing is deemed to have been made with the timely submission, applying the general tax regime, of the self-assessment corresponding to the first quarter of the calendar year in which it must take effect or in the first declaration submitted in the event of starting the activity after its commencement.

The waiver of the simplified regimes for agriculture, livestock and fishing and the cash criterion is effective for a minimum period of three years.

The above rule is exceptionally exempted as a result of the measures adopted to combat COVID-19 :

Taxpayers who have renounced the simplified special regimes and those for agriculture, livestock and fishing for the 2020 financial year may opt for said regimes in the 2021 or 2022 financial year.
Taxpayers who renounce the simplified special regimes and those for agriculture, livestock and fishing for the 2021 financial year will be able to determine the net income of their economic activity again under these regimes in the 2022 financial year.

In the regime of used goods, works of art, antiques and collector's items, the option for determining the tax base using the global profit margin cannot be revoked until the end of the following calendar year.

Waiving the objective assessment regime for Personal Income Tax implies waiving the special simplified regimes and those for agriculture, livestock and fishing.

Determining trading volume

It is the total amount of deliveries of goods and services accrued during the previous calendar year, including those exempt from tax.

The volume of operations does not include VAT quotas, nor the equivalence surcharge, nor compensation to farmers and ranchers.

Not taken into account:

Occasional deliveries of real estate.
Deliveries of capital goods.
Financial operations and exempt operations relating to investment gold that are not typical of the business or professional activity of the taxpayer.

In the event of the transfer of all or part of a business or professional asset, the volume of transactions of the acquirer will be the sum of its transactions and those carried out by the transferor in relation to the transferred assets during the previous calendar year.

Differentiated sectors of activity

The carrying out of operations subject to the special simplified regimes of agriculture, livestock and fishing, investment gold or the equivalence surcharge, are in any case considered to be a differentiated sector.

Summary table of special regimes

Special regimes and characteristics
Regime	Character	Application	Renunciation	Features	Businessmen or professionals
Simplified system	Volunteer	Automatic unless waived	Yes	Calculation of accrued quota for current operations. The deductible VAT is the one actually borne except for the exceptions of art. 123.One.a) LIVA	Individuals and entities of art. 35.4 LGT that carry out operations of art. 37 Rgto. VAT and do not exceed the determined limits.
Special system for agriculture, livestock farming and fishing	Volunteer	Automatic unless waived	Yes	No obligations to settle and pay the tax	Owner of farm
Special system for used goods, objects of art, antiques and collector items	Volunteer	⁽¹⁾	⁽¹⁾	Calculating the taxable base	Resellers of goods
Special system for travel agencies	Mandatory	Automatic	Yes ⁽²⁾	Calculating the taxable base	Travel agency Organization of tourist circuits
Special system for gold investment	Mandatory	Automatic unless waived	Yes	Exemption	Gold Investment Traders
Special system for additional VAT	Mandatory	Automatic	No	No obligations to settle and pay the tax	Retail traders, individuals and entities art. 35.4 LGT
Special procedures for remote sales and for certain domestic deliveries of goods and provision of services	Volunteer	---	---	Filing declarations from a single Web Portal of the State of Identification	Businesspeople or professionals not established in the Community who are covered by the Regime outside the Union. Businesspeople or professionals covered by the Union Regime. Businesspeople or professionals covered by the Import Regime.
Special system of the group of entities	Volunteer	---	Yes	Compensation of balances in group self-assessments	Businessmen or professionals who are part of a group of entities
Special cash-based system	Volunteer	---	Yes	Delay the accrual and payment as well as the right to deduction until the time of collection and payment.	Businessmen and professionals who do not exceed certain limits

Notes to the table:

⁽¹⁾Special regime for used goods, works of art, antiques and collectibles. ^{(return application)} ^{(return resignation)}

In the method of determining the tax base using the profit margin of each operation, it is applied unless waived, which can be made for each operation and without the need to notify the Administration.
In the method of determining the tax base using the global profit margin, it is applied upon express option of the taxpayer, without the possibility of waiver, until the end of the following calendar year.

⁽²⁾ As an exception to this mandatory special regime, taxpayers may choose to apply the general tax regime, "operation by operation" with respect to the services they perform and for which businessmen or professionals who have the right to a deduction or refund of the tax are the recipients. ^(Back)