Formal obligations

Business or professionals that carry out transactions of investment gold, and other activities that are not subject to the special regime, must specify all acquisitions and imports corresponding to each differentiated sector of activity, duly separated, in their Record Book of invoices received.

Entrepreneurs or professionals who carry out operations that involve investment gold must keep copies of the invoices corresponding to said operations, as well as their records, for a period of five years (article 140.sexies of the Law of VAT ).