Objective requirements

RECC can be applied to all operations carried out in the territory of application of the tax except the following:

1. Those covered by the simplified special regimes for agriculture, livestock and fishing, the equivalence surcharge, investment gold, the special regimes applicable to distance sales and certain domestic deliveries of goods and services and the group of entities.

2. Exports and intra-Community deliveries of goods.

3. The intra-Community acquisitions of goods (within the EC).

4. The assumptions of reversal of the taxable person.

5. Imports and operations similar to imports.

6. Self-consumption of goods and services.