Law 37/1992 Of 28 December, On Value Added Tax.

Original Language Title: Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.

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TEXT

JOHN CARLOS I

KING OF SPAIN

To all who present it and understand it.

Sabed: That the General Courts have approved and I come to sanction the following Law:

EXPLANATORY STATEMENT

1
Fundamentals of Value Added Tax Modification

The creation of the internal market at Community level implies the abolition of fiscal frontiers and requires new and specific regulation, for the purposes of the value added tax, of intra-Community transactions, as well as a minimum harmonisation of tax rates and appropriate administrative cooperation between Member States.

In this respect, the Council of the European Communities has adopted Directive 91 /680/EEC of 16 December on the legal system for intra-Community traffic, Directive 92/77/EEC of 19 October on the harmonisation of tax rates and has dictated Regulation 92/218/EEC of 27 January 1992 on the cooperation to be provided by the tax administrations, thereby creating a regulatory framework to be incorporated into our legislation by the Treaty of Accession to the European Communities.

On the other hand, the experience gained during the seven years of VAT has shown the need for certain amendments to be made to its legislation in order to solve some technical problems or simplify your application.

All this determines a profound modification of the regulations of the Value Added Tax which justifies the approval of a new Law regulating the tax, to incorporate the aforementioned Community provisions and the modifications to the improvement of the rules.

2
The creation of the Internal Market

Article 13 of the Single Act has introduced Article 8a of the EEC Treaty to the effect that ' the Community shall adopt measures to progressively establish the internal market, in the course of a period ending on 31 December 1992 ".

creation of the Internal Market, which will start its operation on 1 January 1993, will include, inter alia, the abolition of fiscal frontiers and the abolition of border controls, which would require regular intra-Community transactions such as those carried out within each State, applying the principle of taxation at source, that is to say, with the impact of the tax on origin to the purchaser of deduction for the purposes of the contributions, according to the normal tax mechanism.

However, the structural problems of some Member States and the still important differences in the rates of taxation in each Member State, even after harmonisation, have determined that the full operation of the Internal Market, for the purposes of Value Added Tax, only after a previous stage defined by the transitional regime has been exceeded.

In the transitional regime, which will in principle have a duration of four years, the abolition of tax frontiers is recognised, but the principle of taxation is maintained at a general level. At the end of the indicated period, the Council of the Communities shall take the relevant decisions on the application of the definitive arrangements or the continuation of the transitional arrangements.

A) Legal regulation of the transitional regime

The transitional arrangements, as laid down in Directive 91 /680/EEC, are based on four main points:

1. The creation of the taxable amount intra-Community acquisition of goods.

The abolition of fiscal frontiers implies the disappearance of imports between Member States, but the application of the principle of taxation at destination requires the creation of this taxable event, as a technical solution which enables the charge to be imposed in the Member State of arrival of the goods.

This new taxable event is configured to obtain the power of disposal, made by a taxable person or legal person who does not act as such, on a movable body object of a transmission carried out by a a taxable person, provided that such goods are issued or transported from one Member State to another.

2. º The exemptions from intra-Community deliveries of goods.

In the transactions between the Member States it is of great importance to delimit the exemptions from the supply of goods which are sent from one State to another, to the object that, in the economic operation which starts in one of them and the latter in another, there are no situations of non-imposition or, contrary, double taxation.

Intra-Community supplies of goods shall be exempt from tax when they are sent from one Member State to another, to the acquirer, which shall be a taxable person or a legal person who does not act as such. In other words, the delivery at source will benefit from the exemption where it results in an intra-Community acquisition taxed at destination, in accordance with the condition of the acquirer.

Transport is a fundamental service in the configuration of intra-Community transactions: the exemption from delivery at source and the taxation of the acquisition at destination are conditional on the object of such transactions being transport from one Member State to another.

Transport in intra-Community traffic is configured as an autonomous operation of deliveries and acquisitions and, contrary to previous legislation, is not exempt from the tax, but overall it is better for its regime. taxation, because the supported quotas can be deducted and the difficulties arising from the justification of the exemption are avoided.

3. º The particular regimes.

Within the transitional regime, a number of special schemes are established which will serve to promote the replacement of the transitional regime with the definitive regime. They are as follows:

(a) Travellers, which allows persons resident in the Community to acquire directly, in any Member State, personal property which does not constitute a commercial issue, only being taxed where they carry out their purchases;

(b) Special persons (farmers, taxable persons who only carry out exempt transactions and legal persons who do not act as taxable persons), whose purchases are taxed at source when their total volume per year natural does not exceed certain limits (for Spain, 10,000 ECU);

c) The distance selling, which will allow the aforementioned persons in special regime and the natural persons who do not have the status of entrepreneurs or professionals, to acquire indirectly, without physical displacement, but through of catalogues, advertisements, etc., any kind of goods, with taxation at source, if the turnover of the employer does not exceed, per calendar year of certain limits (in Spain, 35,000 ECU), and

(d) The new means of transport, the acquisition of which is always paid at destination, even if it is made by persons under special arrangements or who do not have the status of employers or professionals, and even if the seller at source is not has the status of an employer or a professional. The special significance of these goods on the market justifies that, during the transitional arrangements, the principle of taxation at destination is applied without exception.

4. The formal obligations.

The abolition of border controls requires more intensive administrative cooperation, as well as the establishment of complementary formal obligations to monitor the goods in question.

intra-Community

Thus, it is foreseen in the new regulation that all Community operators must be identified for VAT purposes in the Member States in which they carry out transactions subject to the tax; whereas taxable persons must submit periodic declarations, in which the intra-Community transactions and annual declarations shall be recorded separately with the summary of the deliveries made to the other Member States, in order to enable the administrations to making summary lists of consignments which, during each period, have been (a) to be carried out from each Member State to the other Member States and also provides for the obligation of a specific accounting of certain intra-Community transactions (execution of works, transfers of goods) to facilitate their monitoring.

B) Harmonization of tax rates

Directive 92/77/EEC of 19 October has laid down the rules for such harmonisation which, in essence, is given as follows:

1. A list of categories of goods and services that can be enjoyed by the reduced rate is established, in consideration of their social or cultural character.

It is a list of "maximums", which cannot be overcome by the Member States.

2. Member States shall apply a general rate equal to or greater than 15 per 100 and may apply one or two reduced rates, equal to or greater than 5 per 100, for the goods and services referred to in that list.

3. The rights acquired in favour of the Member States that came in applying the zero rate or lower rates are recognised and certain powers are allowed for those who are obliged to raise more than two. points of its standard type to meet the requirements of harmonisation, as is the case with Spain.

Although these rules do not define a totally strict framework for harmonisation, they represent an important step forward in relation to the current situation.

C) Trade with third countries

The creation of the Internal Market also represents other important changes in Community legislation, which affect, in particular, external trade operations and have determined the corresponding changes in the The Sixth Directive, also contained in Directive 91 /680/EEC.

As a result of the abolition of fiscal frontiers, the taxable fact imports of goods only occurs in respect of goods from third countries, while the receipt of goods from other States Community members make up intra-Community acquisitions.

The taxation of entry of goods to be introduced in exempt areas or under suspension regimes is also modified.

In the previous legislation, those transactions were defined as imports of goods, although they were exempted while the conditions governing the authorisation of those situations or schemes were met. In the new Community tax legislation, these operations do not constitute the subject of the tax and, consequently, they are not provided for. According to the new regulation, the import takes place at the place and time when the goods leave the said areas or leave the indicated regimes.

Likewise, the abolition of tax frontiers requires the setting up of exemptions for exports such as deliveries of goods shipped or transported outside the Community and not when they are sent to another Member State. In the latter case, intra-Community supplies of goods will be produced, which will be exempt from the tax when the circumstances set out above are given.

3
Amendments arising from the creation of the Internal Market

The adaptation of our Value Added Tax legislation to the new Community provisions implies a broad modification of the legislation.

In this regard, it should be noted that Directive 91 /680/EEC amends the Sixth Directive on value added tax, including in one of its titles, the VIIbis, all the rules corresponding to the transient regime.

Contrary, the new VAT law has preferred to use a different methodology, regulating in each of its Titles the matter corresponding to each taxable fact. Thus, the First Title, concerning the delimitation of the taxable event, devotes a chapter to the supply of goods and services, the other to the intra-Community acquisitions of goods and the other to imports; Title II, the the exemptions, each of its chapters enshrines to the configuration of the exemptions relative to each taxable fact and so on.

In this way, a more comprehensible legal text is obtained which, within the complexity of the transitional Community regime, avoids the abstraction of the solution of the directive and provides greater simplification and legal certainty. to the taxpayer.

The incorporation of the amendments introduced by Directive 91 /680/EEC concerns, firstly, the configuration of imports, which are now exclusively related to goods coming from third countries, which determines the total modification of Title II of the previous Law to adapt to the new concept of this taxable event. Only the entries of goods from non-Community origin are included in it and the entries of goods are excluded to be introduced in exempt areas or under suspension regimes.

The conclusions of harmonisation on tax rates also require the amendment of Title III of the preceding Act.

In application of these conclusions, the increased rate is abolished, the current general rates of 15 per 100 and reduced from 6 per 100 are maintained, although the latter are made the necessary adjustments to respect the Table of conclusions of the Ecofin Council on this subject.

Similarly, in the use of the authorizations contained in the intra-Community rules, a reduced rate of 3 per 100 is established for certain basic consumption.

Title IV on deductions and refunds is amended to take account of the rules on intra-Community transactions; Title V, corresponding to special schemes, also has major changes to the adapt to the transitional arrangements and the same applies to the regulatory provisions of the formal obligations and the management of the tax which must be adapted to the new system of obligations and administrative cooperation.

In relation to formal obligations, this Law provides cover for the requirement of obligations arising from the abolition of border controls, the accuracy of which must be made by regulatory means.

Finally, the creation of the new taxable event "intra-Community acquisition of goods" requires a specific regulation of the same, adapted to the new Directive, laying down the rules determining the implementation of the taxable persons, exemptions, place of conduct, accrual, taxable person and taxable amount applicable to such acquisitions.

4
Amendments to improve tax legislation

The application of Value Added Tax over the past seven years has shown the need to also introduce other changes to improve its regulation or to simplify its management, which affects mainly on the following issues:

1. Incorporation of regulatory standards

It is appropriate to incorporate into the Law some regulatory precepts of the previous legislation, to leave at the regulatory level only the forecasts regarding the formal obligations and the corresponding procedures the exercise of the rights recognised to the taxpayer and the development of the management of the tax.

In particular, the rules that contribute to delimiting the taxable fact and the exemptions, which were in the Tax Regulation, should be incorporated into the Act.

2. Territoriality of the tax

The application of the transitional arrangements in intra-Community transactions, with a specific legal regime for the trading of goods between two points in the Community territory of the common system of VAT, requires a definition of accuracy of this territory, indicating the areas or parts of the Community which are excluded from it, even if they are integrated into the Customs Union: these areas shall, for the purposes of VAT, be regarded as third countries.

In our national territory, the Canary Islands, Ceuta and Melilla are excluded from the scope of the harmonised VAT system, although the Canary Islands are integrated into the Customs Union.

3. Global transmissions

The regulation of this benefit in the previous legislation was not sufficiently harmonised with the Sixth Directive, which in these cases provides for the subrogation of the acquirer in the position of the transferor acquired.

Therefore, this regulation should be refined, recognizing the subrogation of the acquirer in terms of the regularization of the investment goods and in respect of the qualification of the first or second delivery of the buildings included in the global or partial transmissions, thus avoiding distortions in the operation of the tax.

4. Activities of the public authorities

The non-subjection of the operations carried out by the public authorities was of a certain complexity and the literal interpretation of the provisions governing it could result in consequences contrary to the principles governing the application of the tax.

It was therefore necessary to clarify this precept and to clarify the scope of the tax benefit to facilitate the uniformity of criteria and to avoid solutions that distort the application of the tax.

In this sense, the new Law establishes clearer criteria, referring not to the activities carried out by the public authorities and not to the concrete operations in which they manifest themselves and defining them as activity. not subject to that whose principal operations (those representing more than 80 per 100 of the revenue) are carried out without consideration or by way of tax consideration.

5. Real estate rights

In relation to the supply of goods, the previous Law is amended to provide that the constitution, transmission or modification of real rights of use or enjoyment of immovable property constitute services, to the the purpose of giving these transactions the same tax treatment that corresponds to the lease of real estate, which has an economic meaning similar to the constitution of the aforementioned real rights.

6. Waiver of exemptions

To avoid the consequences of the breakdown of the chain of deductions produced by the exemptions, the new Law, within the powers granted by the Sixth Directive in this matter, grants to the taxable persons the power to decide on the taxation of certain transactions relating to buildings which are recognised as being exempt from the tax, namely the supply of non-buildable land, the supply of land to the Compensation Boards and the awards made by those Boards and the second and subsequent deliveries of buildings.

However, in the light of the fact that the effect of the deductions is to allow the deduction to be exercised, the waiver of the exemption is only applicable where the recipient of the exempt transactions is a taxable person entitled to the deduction total of the supported quotas.

7. Exemptions in operations assimilated to exports

In this chapter, the exemptions from operations relating to ships and aircraft affected by international shipping are of particular importance.

This Law, without deviating from the postulates of the Community legislation, has simplified the delimitation of these exemptions in order to facilitate their application: the definitive affectation to international navigations is reached in function of the journeys made in the year or year and a half after the delivery, processing, intra-Community acquisition or importation of the vessels or aircraft, the requirement laid down in the previous legislation to continue in the affectation over the following 15 years, with the consequent and complicated regularisations that could originate.

Non-compliance with the requirements that determine the affectation will result in the taxable fact being imported.

8. Rectification of the quotas passed on

In order to facilitate the regularization of the tax in cases of error of fact or of law, of variation of the determining circumstances of its value or when the operations are without effect, the deadline for the to rectify the impact of the contributions, complementing this regulation with the adjustment of deductions, which allows the taxable person to modify these deductions during the period of the year following the receipt of the new invoice.

However, for operational and control reasons, the possibility of rectifying the quotas passed on to recipients who do not act as employers or professionals and, in order to avoid situations of fraud, are excepted also corrections of quotas resulting from inspection measures where the conduct of the taxable person is liable to be punishable by a tax infringement.

9. Deductions

In terms of deductions, it has been necessary to make adjustments for the new taxable event (intra-Community acquisitions), setting it up as an operation that causes the right to deduct.

Changes have also been introduced in relation to the limitations of the right to deduct, in order to collect the criteria of the Court of Justice of the European Communities in this field, which has recently recognised the right to to deduct in favour of taxpayers who partially use the goods and services today excluded in the development of their business activities.

The complexity of the regularization of the deductions from the quotas previously supported at the start of the activity has also led to other changes in its regulation, for simplification purposes.

Thus, in the new regulations, it is only necessary to carry out a single regularization for stocks and investment goods that are not real estate, completing with another regularization for these last goods when, from their effective use, not after ten years; and, in order to avoid option economies, it is required that the period between the request for early returns and the start of the activity is not more than one year, except that, for reasons justified, the Administration authorizes its extension.

10. Agriculture, livestock and fisheries regime

In the special arrangements for agriculture, livestock and fisheries it is reduced to apply to taxable persons, natural persons, whose volume of operations does not exceed 50 million pesetas. Furthermore, commercial companies are excluded, in any event, which, by their nature, are capable of fulfilling the formal obligations laid down in general by the tax rules.

In addition, in order to maintain due correlation with the rules on the regularization of deductions for investment goods, the period of exclusion of the special regime is increased to five years in the event that the taxpayer has opted to submit to the general tax regime.

11. Joint responsibility and infringements

having regard to the characteristics of the operation of the tax and the determination of the obligations of the taxable person, which in many cases must apply reduced rates or exemptions on the basis of declarations of the addressee of the operations, the Law covers an important loophole of the previous legislation, establishing the joint responsibility of those addressees who, through their declarations or inaccurate statements unduly benefit from exemptions, cases of non-subjection or the application of rates lower tax rates for those coming under the law.

This table of responsibilities is supplemented by the classification of a special infringement for those recipients who are not entitled to the total deduction of the fees incurred and incurred in the declarations or manifestations referred to in the preceding paragraph.

5
Transitional Provisions

The new Value Added Tax regulation makes it necessary to dictate the transitional rules that resolve the taxation of those operations that are affected by legislative changes.

Thus, the following transitional provisions are set:

1. In relation to the allowances applicable to travellers from the Canary Islands, Ceuta and Melilla, the limits laid down by the previous legislation for such procedures, which coincide with the for the other Member States of the Community.

This scheme will apply until the entry into force in the Canary Islands of the Common Customs Tariff in its entirety.

2. The new regime for exemptions from operations relating to ships and aircraft will also have an impact on the operations carried out under the previous regime, in order to avoid distortions in the application of the tax.

3. The new five-year deadline for the rectification of the passed-on quotas, provided for in this Law, will apply with generality, in the same cases and conditions, to the written and non-prescribed quotas prior to its entry into force.

4. The scheme of deductions prior to the start of the activities provided for by the Law seeks to eliminate certain speculative actions arising from the previous scheme and establishes simpler rules for regularisation. of such deductions, which are sufficient reasons to move their effectiveness to the ongoing deduction processes in progress.

5. In relation to the special schemes, the effects of the resignations and options made before 1 January 1993 are recognised in order to respect the expectations of the taxpayers who made their decisions under the Previous Act.

6. Finally, in relation to intra-Community transactions, the general criterion of applying the current regime at the time of the start of the corresponding economic operation, defining as imports, has been maintained. the entries in our territory after 31 December 1992 of goods which left another Member State before that date and the abandonment, also after the date indicated, of the suspension arrangements authorized by before.

Preliminary Title

Nature and scope of application

Article 1. Nature of the tax.

Value Added Tax is a tribute of indirect nature that falls on consumption and taxes, in the form and conditions provided for in this Law, the following operations:

(a) The supply of goods and services by employers or professionals.

b) Intra-Community acquisitions of goods.

c) Imports of goods.

Article 2. Applicable rules.

One. The tax will be required in accordance with the provisions of this Law and in the regulatory norms of the regimes of Concert and Economic Convention in force, respectively, in the Historical Territories of the Basque Country and in the Autonomous Community of Navarra.

Two. The application of the tax shall take into account the provisions of the Treaties and international conventions forming part of the Spanish internal order.

Article 3. Territoriality.

One. The spatial scope of application of the tax is the Spanish territory, determined in accordance with the provisions of the following paragraph, including in the adjacent islands, the territorial sea up to the limit of 12 nautical miles, as defined in Article 3. of Law 10/1977 of 4 January and the airspace corresponding to that area.

Two. For the purposes of this Law,

following definitions shall apply:

1. "Member State", "Territory of a Member State" or "interior of the country", the scope of application of the Treaty establishing the European Economic Community as defined therein, for each Member State, with the following exclusions:

(a) In the Federal Republic of Germany, the island of Helgoland and the territory of Busingen; in the Kingdom of Spain, Ceuta and Melilla and in the Italian Republic, Livigno, Campione d' Italia and the national waters of Lake Lugano, in the territories not covered by the Customs Union.

(b) In the Kingdom of Spain, the Canary Islands; in the French Republic, the overseas departments and in the Hellenic Republic, Monte Athos, in respect of territories excluded from the harmonization of turnover taxes.

2. "Community" and "Community territory", the whole of the territories constituting the "interior of the country" for each Member State, according to the preceding number.

3. º "third territory" and "third country", any territory other than those defined as "interior of the country" in the previous number

.

Three. For the purposes of this tax, the operations carried out with the Principality of Monaco and the Isle of Man shall be the same as those carried out, respectively, with France and the United Kingdom of Great Britain and Northern Ireland.

Title I

Delimitation of the taxable fact

Chapter I

Deliveries of goods and services

Article 4. Taxable fact.

One. Supplies of goods and services made in the space field of the tax by employers or professionals for consideration, on a regular or occasional basis, in the development of their business activities shall be subject to the tax. or professional, even if they are carried out in favour of the members themselves, members, members or members of the entities that perform them.

Two. In any case, they shall be understood as being carried out in the course of business or professional activity:

(a) The supply of goods and services by commercial companies.

(b) transmissions or transfers of use to third parties of all or part of any of the goods or rights which integrate the business or professional assets of taxable persons, including those made on the occasion of the cessation of in the exercise of the economic activities that determine the subjection to the tax.

Three. The imposition of the tax occurs regardless of the purpose or results pursued in the business or professional activity or in each operation in particular.

Four. Transactions subject to this tax shall not be subject to the concept of "onerous transfers" of the Tax on Proprietary Transmissions and Documented Legal Acts.

The following operations are excepted from the preceding paragraph:

(a) Deliveries and leases of immovable property, as well as the constitution or transfer of real rights of enjoyment or enjoyment that fall upon them, where they are exempt from the tax, except in cases where the subject (a) to waive the exemption under the circumstances and under the conditions set out in Article 20

2).

(b) The transmission of securities referred to in Article 108 (2), numbers 1 and 2. of Law 24/1988 of 28 July of the Stock Market, as established by the additional provision 12. of the Law 18/1991, of June 6, of the Income Tax of the Physical Persons.

Article 5. Concept of employer or professional.

One. For the purposes of this Law, employers or professionals shall be deemed to be:

(a) Persons or entities performing the business or professional activities defined in the following paragraph of this Article.

However, it shall not be for employers or professionals to carry out exclusively supplies of goods or services free of charge, without prejudice to the provisions of the following point.

b) Commercial companies, in any case.

(c) Those who make one or more deliveries of goods or services that assume the exploitation of a body or property in order to obtain continued income over time.

In particular, they will have such consideration for the landlord.

(d) Those who carry out the urbanization of land or the promotion, construction or rehabilitation of buildings intended, in all cases, for sale, award or assignment for any title, even if occasionally.

(e) Those who make occasional deliveries of new means of transport exempt from the tax pursuant to Article 25 (1) and (2) of this Law.

The employers or professionals referred to in this point shall only have that condition for the purposes of the deliveries of the means of transport which are included in it.

Two. It is business or professional activities that involve the self-management of material and human factors of production or of one of them, in order to intervene in the production or distribution of goods or services.

In particular, they have this consideration for extractive, manufacturing, trade, and service delivery activities, including crafts, agricultural, forestry, livestock, fishing, construction, mining and exercise activities. of liberal and artistic professions.

Three. The exercise of business or professional activities shall be presumed:

(a) In the cases referred to in Article 3. of the Trade Code.

(b) Where for the performance of the operations defined in Article 4 of this Law, it is required to contribute to the Tax on Economic Activities.

Article 6. Concept of buildings.

One. For the purposes of this tax, buildings shall be regarded as buildings permanently attached to the ground or other buildings, carried out on both the surface and the subsoil, which are capable of being used autonomously and independent.

Two. In particular, they shall have the consideration of buildings the constructions which are then related, provided that they are attached to a building in a fixed manner, so that they cannot be separated from it without the matter or the deterioration of the object:

(a) Buildings, being considered as such any permanent, separate and independent construction, designed to be used as housing or to serve the development of an economic activity.

b) Non-habitable industrial facilities such as dikes, tanks or loaders.

c) The platforms for hydrocarbon exploration and exploitation.

d) Ports, airports and markets.

e) Recreation and sports facilities that are not ancillary to other buildings.

(f) Roads, navigation channels, railway lines, roads, motorways and other land or river communication routes, as well as bridges or viaducts and tunnels relating to them.

g) Fixed cable transport facilities.

Three. They will not have the consideration of buildings:

(a) The development of land and in particular water supply and evacuation, electricity supply, gas distribution networks, telephone facilities, access roads, streets and sidewalks.

(b) the ancillary constructions of agricultural holdings which are related to the nature and destination of the farm, even if the owner of the holding, his or her family members or the persons with whom they work have their housing.

(c) The objects of use and ornamentation, such as machines, instruments and utensils and other buildings per destination referred to in Article 334, numbers 4 and 5 of the Civil Code.

(d) Mines, quarries or scorials, oil or gas wells or other natural product extraction sites.

Article 7. Operations not subject to tax.

They will not be subject to tax:

1. The following transmissions of goods and rights:

(a) the transfer of the entire business or professional assets of the taxable person in favour of a single acquirer, where the latter continues to carry out the same business or professional activities as transmit.

(b) the transfer of the entire business assets of the taxable person or of the property assets to one or more branches of the business of the transferor under the operations referred to in the Article 1 of Law No 29/1991 of 16 December 1991 adapting certain concepts of taxation to the Directives and Regulations of the European Communities, provided that the operations are entitled to the tax system governed by Title I of The Law cited above.

For the purposes set out in this letter, the branch of activity shall be defined as defined in Article 2 (4) of the Law referred to in the preceding paragraph.

(c) "mortis causa" transmission of all or part of the business or professional assets of the taxable person, carried out in favour of those acquirers who continue to pursue the same business activities or professional of the relay.

Where the goods and rights transmitted are subsequently removed from the business or professional activities which determine the non-subjection provided for in points (a) and (c) of this number, the said transmission shall be subject to tax in the form established for each case in this Act.

The acquirers of the goods covered by the transmissions which benefit from the non-subjection provided for in this number shall be subrogated, in respect of those goods, in the position of the transferor as regards the application of the rules contained in Article 20 (1), number 22. and Articles 104 to 114 of this Law.

2. The free deliveries of samples of goods with no estimable commercial value, for the purpose of promoting business or professional activities.

For the purposes of this Law, samples of goods shall be understood as the representative items of a category of goods which, by way of presentation or quantity, can only be used for promotion purposes.

3. The benefits of free demonstration services made for the promotion of business or professional activities.

4. Undeliveries without consideration of printed or advertising objects.

Advertising forms must bear in a visible manner the name of the employer or professional who produces or markets goods or who offers certain services.

For the purposes of this Law, it shall be considered advertising objects that lack intrinsic commercial value, in which the advertising mention is indelibly consigned.

By way of derogation from this number, deliveries of advertising objects shall be subject to the tax when the total cost of supplies to the same recipient during the calendar year exceeds 15 000 pesetas, unless they are handed over to other taxable persons for free redistribution.

5. The services provided by natural persons on a dependency basis derived from administrative or labour relations, including those of a special nature.

6. The services provided to the worker cooperatives associated by the members of the cooperatives and those provided to the other cooperatives by their work partners.

7. The operations provided for in Article 9, number 1, and in Article 12, numbers 1. and 2. of this Law, provided that the right to make the total or partial deduction of the tax on the taxable person has not been attributed to the taxable person. the value added effectively incurred on the occasion of the acquisition or import of the goods or their component components which are the subject of such operations.

Nor shall the transactions referred to in Article 12, number 3. of this Law be subject to the tax when the taxable person is limited to providing the same service received from third parties and has not been assigned the right to to fully or partially deduct the Value Added Tax actually incurred at the receipt of that service.

8. The deliveries of goods and services provided directly by the public authorities by way of consideration of a tax nature.

Nor shall the tax be levied on the supply of goods and services made directly by public authorities when they are carried out in the course of a business or professional activity whose operations The principal is to be carried out by way of consideration of a tax nature.

For the purposes of the preceding paragraph, principal operations shall be considered as those representing at least 80 per 100 of the income derived from the activity.

The non-subjection assumptions referred to in this issue shall not apply where the referred entities act through a public, private, mixed company or, in general, commercial enterprises.

Notwithstanding the foregoing paragraphs of this number, they shall be subject to the tax, in any case, the supply of goods and services provided by the public authorities, in the exercise of the activities which the public authorities The following are related:

a) Telecommunications.

b) Distribution of water, gas, heat, cold, electrical energy and other energy modes.

c) Transports of people and goods.

d) Port and airport services.

e) Obtaining, manufacturing, or transforming products for later transmission.

f) Intervention on agricultural products aimed at regulating the market for these products.

g) Exploitation of trade fairs and exhibitions.

h) Store and warehouse.

i) Commercial advertising offices.

j) Exploitation of canteens and eaters of companies, economies, cooperatives and similar establishments.

k) Travel agencies.

(l) Commercial or commercial entities of public radio and television entities, including those relating to the transfer of the use of their facilities.

m) The slaughterhouse.

9. The concessions and administrative authorizations, except those for the assignment of the right to use buildings or facilities in ports and airports.

10. The services provided for free title referred to in Article 12, number 3. of this Law that are mandatory for the taxable person under legal rules or collective agreements, including services telegraphic and telephone services provided under franchise arrangements.

11. º The operations carried out by the Communities of Regants for the management and use of water.

12. º Money deliveries for consideration or payment.

Article 8. Concept of delivery of goods.

One. The transfer of the power of disposal on personal property shall be deemed to be the supply of goods, even if it is effected by the transfer of securities representative of such goods.

For these purposes, they will have the condition of bodily goods, the gas, the heat, the cold, the electrical energy and other modes of energy.

Two. Deliveries of goods shall also be considered:

1. The executions of works in which the employer provides all the materials used and those in which he provides only a part if, in the latter case, his cost exceeds 20 per 100 of the base taxable.

However, the execution of works that are intended to obtain a good body, constructed or assembled by the taxable person with the materials entrusted to him by his client, shall be considered, in any case, to be of property, whether or not the employer has employed his own property in that work.

2. º Non-cash contributions made by taxable persons from the tax of elements of their business or professional assets to companies or communities of goods or to any other type of entity and to the awards of this nature in the event of the liquidation or total or partial dissolution of those, without prejudice to the taxation that proceeds in accordance with the regulatory rules of the concepts "documented legal acts" and "corporate operations" of the tax On Heritage Transmissions and Documented Legal Acts.

3. The transmissions of goods by virtue of a rule or an administrative or jurisdictional decision, including forced expropriation.

4. º The disposals of goods under contracts of sale with domain reservation pact or suspension condition.

5. º The disposals of goods under lease-sale and assimilated contracts.

For the purposes of this tax, lease-sale contracts shall be treated as those for lease with a purchase option from the time the lessee undertakes to exercise that option and, in general, those of lease of goods with a binding property transfer clause for both parties.

6. The transmissions of goods between the principal and the commission acting on their own behalf under contracts of commission of sale or commission of purchase.

7. The provision of standardized, comprehensive support and programs or information incorporated into it.

Standard computer products of this type that have been produced in series shall be considered to be capable of being used interchangeably by any final consumer.

Article 9. Operations assimilated to the supply of goods.

To be considered as transactions assimilated to the supply of goods for consideration:

1. The self-consumption of goods.

For the purposes of this tax, the following transactions performed without consideration shall be considered to be self-consumption of goods:

(a) The transfer, effected by the taxable person, of bodily assets of his business or professional assets to his or her personal assets or to the particular consumption of that taxable person.

(b) The transmission of the power of disposal on personal property that integrates the business or professional assets of the taxable person.

c) The change in the affectation of body goods from one sector to another distinct from their business or professional activity.

In the event that, by amendment of the tax rules, a certain economic activity of the taxable person becomes, even for the exercise of a right of choice, a distinct sector other than that which The provisions of this point shall not apply in the event of such a change.

The provisions of this letter will also not apply in the case of differentiated sector change by legal obligation.

For the purposes of this Law, the following are considered distinct sectors of business or professional activity:

a ') Those where the economic activities performed and the applicable deduction regimes are different.

Different economic activities will be considered as those assigned different groups in the National Classification of Economic Activities.

By way of derogation from the preceding paragraph, the ancillary activity shall not be deemed to be different when, in the preceding year, its volume of operations does not exceed 5% of that of the latter and, in addition, it contributes to its realization. If the ancillary activity has not been exercised during the preceding year, in the current year the requirement relating to the said percentage shall be applicable in accordance with the reasonable forecasts of the taxable person, without prejudice to the proceed if the actual percentage exceeded the indicated limit.

Ancillary activities will follow the same regime as the activities they rely on.

The deduction schemes referred to in point (a) shall be considered as distinct if the percentages of deduction, determined in accordance with Article 104 of this Law, which would be applicable in the activity or Activities other than the main one differ by more than 50 percentage points from that corresponding to that main activity.

The main activity, with the ancillary activities to the same and the different economic activities whose percentages of deduction do not differ by more than 50 percentage points with that of that will constitute a single sector differentiated.

Activities other than the main one whose deduction percentages differ by more than 50 percentage points with that of this will constitute another distinct sector of the principal.

For the purposes of this letter a ') the activity in which the largest volume of transactions would have been performed during the preceding year shall be considered to be principal.

b ') Activities under the simplified special arrangements for agriculture, livestock and fisheries or for the surcharge on equivalence.

c ') The leasing transactions referred to in the seventh additional provision of Law 26/1988 of 29 July on Discipline and Intervention of Credit Entities.

(d) The affectation or, where appropriate, the change of affectation of goods produced, constructed, extracted, processed, acquired or imported in the exercise of the business or professional activity of the taxable person for his/her use as investment goods.

The provisions of this letter will not apply in cases where the taxable person would have been assigned the right to deduct the full value of the value added tax which he has incurred in the case of acquire third parties of identical nature.

The right to deduct the full amount of the tax that taxable persons would have incurred in acquiring goods of an identical nature shall not be deemed to be attributed when, after being put into operation and during the period of adjustment of deductions, the goods concerned shall be allocated to one of the following purposes:

(a ') Those who, by virtue of the provisions of Articles 95 and 96 of this Law, limit or exclude the right to deduct.

b ') The use in operations that do not originate the right to the deduction.

c ') The exclusive use in operations that originate the right to the deduction, the rule of general pro-rata being applicable.

d') The realization of a tax exempt from the tax that does not give rise to the right to deduct.

2. The issue to another taxable person resulting from a work execution, as defined in the second subparagraph of Article 8 (2), second subparagraph, carried out in the territory of application of the tax, where the materials used by the employer of the work have been issued or transported by the customer or on his behalf, from another Member State in which he is identified for the purposes of the tax and the work manufactured or assembled is issued by the employer to the same customer and Member State.

3. The transfer by a taxable person of a bodily asset of his/her company to another Member State, to affect the needs of the other Member State.

The transfers of goods that are used for the performance of the following operations shall be excluded from this number.

(a) deliveries of such goods by the taxable person which would be considered to be effected within the Member State of arrival of the dispatch or transport by application of the criteria contained in the Article 68, paragraph two, number 2. º, three and four, of this Law.

(b) The supply of such goods by the taxable person referred to in Article 68 (2), number 2, number 2, three and four of this Law.

(c) The supply of such goods by the taxable person within the country under the conditions laid down in Article 21 or Article 25 of this Law.

(d) A work execution for the taxable person, under the conditions laid down in the number 2. º, in the Member State of arrival of the dispatch or transport of such goods.

(e) the provision of a service performed for the taxable person, which has for the purpose of work carried out on such goods in the Member State of arrival of the dispatch or transport of such goods.

(f) the temporary use of such goods, in the territory of the Member State of arrival of the dispatch or the transport thereof, in the performance of the services provided by the taxable person established in Spain.

g) the temporary use of such goods, for a period not exceeding 24 months, in the territory of another Member State within which the importation of the goods from a third country for the purposes of their temporary use would benefit from the temporary importation procedure, with total exemption from import duties.

However, the exclusion of this letter (g) shall have no effect from the moment when any of the requirements that condition it are no longer met.

Article 10. Concept of transformation.

Except as otherwise provided in other precepts of this Law, any alteration of the goods that determines the modification of the specific purposes for which they were usable shall be considered to be a transformation.

Article 11. Concept of service delivery.

One. For the purposes of Value Added Tax, provision of services shall mean any operation subject to the said tax which, in accordance with this Law, does not have the consideration of delivery, intra-Community acquisition or import of goods.

Two. In particular, services shall be considered as:

1. The independent exercise of a profession, art or craft.

2. º The leases of goods, industry or business, companies or commercial establishments, with or without option to purchase.

3. º The disposals of the use or enjoyment of goods.

4. Cessions and concessions of copyright, licenses, patents, trademarks and other intellectual and industrial property rights.

5. The obligations to do and not to make and the abstentions stipulated in agency or sale contracts exclusively or derived from agreements of distribution of goods in delimited territorial areas.

6. º The execution of works that do not have the consideration of supplies of goods in accordance with the provisions of Article 8 of this Law.

7. The business premises transfers.

8. Transports.

9. The hospitality, restaurant or camping services and sales of beverages or food for immediate consumption in the same place.

10. º Insurance, reinsurance and capitalization operations.

11. º The hospitalization benefits.

12. º Loans and credits.

13. The right to use sports or recreational facilities.

14. The exploitation of fairs and exhibitions.

15. º Mediation operations and agency or commission operations when the agent or agent acts on behalf of others. When acting on its own behalf and in the provision of services, it shall be understood to have received and provided the corresponding services by itself.

16. The supply of specific computer products, considering the delivery of the corresponding support to the service delivery.

Specific IT products of this nature that have been produced prior to the customer's order shall be considered.

Article 12. Operations assimilated to the provision of services.

To be considered as transactions treated as services for the provision of services for the use of services.

For the purposes of this tax, we will be self-consumption of services the following operations performed without consideration:

1. The transfers of goods and rights, not included in Article 9, number 1, of this Law, of the business or professional patrimony to the personal property of the taxable person.

2. º The total or partial application to the particular use of the taxable person or, in general, for purposes other than his business or professional activity of the property members of his business or professional assets.

3. The other services provided free of charge by the taxable person not mentioned in the previous numbers of this article.

Chapter II

Intra-Community acquisitions of goods

Article 13. Taxable fact.

The following operations will be subject to the spatial scope of the tax:

1. Intra-Community acquisitions of goods made for consideration by employers or professionals or by legal persons who do not act as such when the transfer is an employer or a professional who does not benefit of the tax relief scheme in the Member State from which the goods are to be dispatched or transported.

The transactions described in Article 68 (2) (2), (2), (3) and (5) of this Law are not included in the aforementioned intra-Community acquisitions of goods.

2. Intra-Community acquisitions of new means of transport, carried out for consideration by the persons to whom the non-subjection provided for in Article 14 (1) and (2) of this Law applies, as well as the made by any other person who does not have the status of an employer or a professional, whatever the condition of the transfer.

For these purposes, means of transport shall be considered:

(a) Motor-driven ground vehicles with a cylinder capacity of more than 48 cubic centimetres or their power exceeding 7,2 Kw.

(b) Ships with a maximum length of more than 7,5 metres, with the exception of those for which the exemption from Article 22 (1) of this Law is affected.

(c) Aircraft with a total take-off weight of more than 1,550 kilograms, with the exception of those for which the exemption from Article 22 (4) of this Law is affected.

The referred means of transport shall be considered new when, in respect of them, any of the following circumstances are given:

(a) Your delivery is made before the three months following the date of your first entry into service.

(b) That the land vehicles have not travelled more than 3,000 kilometres, the vessels have not sailed more than 100 hours and the aircraft have not flown more than 40 hours.

Article 14. Acquisitions not subject to.

One. Intra-Community acquisitions of goods shall not be subject to the tax, subject to the limitations set out in the following paragraph, made by the persons or entities listed below:

1. The taxable persons covered by the special arrangements for agriculture, livestock and fisheries in respect of the goods for the development of the activity under that scheme.

2. The taxable persons who perform exclusively transactions that do not give rise to the right to the full or partial deduction of the tax.

3. º Legal persons who do not act as entrepreneurs or professionals.

Two. The non-subjection provided for in the preceding paragraph shall apply only in respect of intra-Community acquisitions of goods by the persons indicated, where the total amount of the purchases of goods from other States Member States, excluding the tax due in those States, has not reached the equivalent in the natural year of the pesetas equivalent to 10,000 ECU.

The non-attachment shall be applied in the current calendar year to the amount of that amount.

In the application of the limit referred to in this paragraph, consideration should be given to the fact that the amount of consideration relating to the goods acquired cannot be divided into these effects.

For the calculation of the limit set out in this paragraph, the amount of the consideration of the supplies of goods referred to in Article 68 (3) of this Law shall be taken into account when, by application of the rules included in that provision, they are understood outside the territory of application of the tax.

Three. The provisions of this Article shall not apply in respect of the purchase of new means of transport and of the goods constituting the subject of excise duties, the amount of which shall not be counted at the limit specified in the Previous section.

Four. By way of derogation from paragraph 1, the operations described therein shall be subject to the tax when the persons who make them opt for the tax, in such a way as to be determined by regulation.

The option will cover a minimum period of two years.

Article 15. Concept of intra-Community acquisition of goods.

One. Intra-Community acquisition of goods shall mean the acquisition of the power of disposal on movable tangible property issued or transported to the territory of application of the tax, to the acquirer, from another Member State, by the transmitted, the acquirer himself or a third party in the name and on behalf of any of the above.

Two. Where goods acquired by a legal person who does not act as an employer or professional are transported from a third territory and imported by that person in another Member State, such goods shall be deemed to have been issued or transported. from the said Member State of importation.

Article 16. Transactions treated as intra-Community acquisitions of goods.

To be considered as transactions treated as intra-Community acquisitions of goods for consideration:

1. The receipt by a taxable person, in the territory of application of the tax, of the result of a work performance which has been carried out in another Member State in accordance with the criteria laid down in Article 9, number 2. this Act.

2. The affectation to the activities of a businessman or professional developed in the territory of application of the tax of a good issued or transported by that employer, or on his own account, from another Member State in which the has been produced, extracted, processed, acquired or imported by that employer or professional in the course of its business or professional activity carried out in the territory of the latter Member State.

The operations excluded from the concept of the transfer of goods according to the criteria set out in Article 9, number 3, of this Law are excepted from the provisions of this number.

3. The affectation performed by the forces of a State party to the North Atlantic Treaty in the territory of application of the tax, for its use or that of the civil element accompanying them, of the goods that have not been acquired by those forces or elements, civil under the normal conditions of taxation of the tax in the Community, where their importation could not benefit from the exemption from the tax laid down in Article 62 of this Law.

4. No acquisition resulting from an operation which, if it had been carried out within the country by an employer or professional, would be classified as a supply of goods under the provisions of Article 8 of the Treaty. Law.

Chapter III

Imports of goods

Article 17. Taxable fact.

Imports of goods shall be subject to the tax, whatever the purpose for which they are intended and the condition of the importer.

Article 18. Concept of the import of goods.

One. You will have the consideration of importing goods:

First. The entry into the country of a good which does not fulfil the conditions laid down in Articles 9 and 10 of the Treaty establishing the European Economic Community or, in the case of a good falling within the scope of the Treaty establishing the European Coal and Steel Community, which is not in free circulation.

Second. The entry into the interior of the country of goods from a third territory, other than the goods referred to in the preceding number.

Two. By way of derogation from paragraph 1, where a good of those referred to therein is placed, from its entry into the territory of application of the tax, in the areas referred to in Article 23 or is linked to the arrangements in Article 24, both of this Law, with the exception of the depository procedure other than the customs procedure, the importation of such goods shall take place where the goods either leave the said areas or leave the schemes indicated in the territory of application of the tax.

The provisions of this paragraph shall apply only where the goods are placed in the areas or are linked to the regimes indicated in accordance with the law applicable in each case. Failure to comply with such legislation shall determine the taxable amount of the goods.

Article 19. Transactions treated as imports of goods.

To be considered as being assimilated to imports of goods:

1. Failure to comply with the determining requirements for the international maritime navigation of ships which have benefited from exemption from the tax in the cases referred to in Articles 22, paragraph one, number 1, 26, paragraph 1, and 27, number 2. of this Law.

2. No exclusive affectation to rescue, maritime assistance or coastal fishing of vessels whose delivery, intra-Community acquisition or import would have benefited from the exemption from the tax.

3. Failure to comply with the requirements determining the essential dedication to the international air navigation of the companies engaged in commercial activities, in relation to the aircraft whose delivery, acquisition intra-Community or import would have benefited from the exemption from the tax in the cases referred to in Articles 22 (4), 26 (1) and 27 (3

.

4. The acquisitions made in the territory of application of the tax of goods whose delivery, intra-Community acquisition or prior importation would have benefited from the exemption from the tax, by virtue of the provisions in Articles 22 (8) and (9), (26), in relation to the previous Article, 60 and 61 of this Law.

By way of derogation from the foregoing paragraph, it shall not apply where the acquirer immediately and definitively issues such goods outside the territory of the Community.

5. The departures of the areas referred to in Article 23 or the abandonment of the regimes covered by Article 24 of this Law, of the goods whose delivery or intra-Community acquisition to be introduced in the aforementioned areas or linked to such schemes would have benefited from the exemption from the tax, pursuant to the provisions of those Articles and Article 26 (1), or had been subject to the provision of services or services exempt by such articles.

Title II

Exemptions

Chapter I

Deliveries of goods and services

Article 20. Exemptions in internal operations.

One. The following operations shall be exempt from this tax:

1. The performance of services and the supply of ancillary goods to the services carried out by the postal public services.

The exemption does not extend to passenger transport or telecommunications.

2. The benefits of inpatient or health care services and other services directly related to the services carried out by entities governed by public law or by private entities or establishments authorized prices or statements.

To be considered directly related to the hospitalization and health care services, the services of food, lodging, operating room, supply of medicines and sanitary material and other analogues provided by clinics, laboratories, sanatoriums and other inpatient and healthcare establishments.

The exemption does not extend to the following operations:

a) Delivery of medicines to be consumed outside the establishments mentioned in the first paragraph of this issue.

(b) Food and accommodation services provided to persons other than the recipients of the inpatient and health care services and their companions.

c) Veterinary services.

(d) The leases of goods made by the entities referred to in this issue.

3. The attendance of natural persons by medical or health professionals, whichever person is the recipient of such services.

For the purposes of this tax will be the condition of medical or health professionals considered as such in the legal order and psychologists, logopedas and opticians, diplomated in official centers or recognized by the Administration.

The exemption includes medical, surgical and health care services, relating to the diagnosis, prevention and treatment of diseases, including clinical analysis and radiological scans.

4. The deliveries of blood, blood plasma and other fluids, tissues and other elements of the human body for medical or research purposes or for processing with identical purposes.

5. The services provided in the field of their respective professions by stomatologists, dentists, dental mechanics and dental prosthetics, as well as the delivery, repair and placement of dental prostheses and maxillary days performed by them, whichever person is the person to whom the operations are carried out.

6. The services provided directly to its members by unions, groups or autonomous entities, including Economic Interest Groups, consisting exclusively of persons who are essentially engaged in an activity exempt or not subject to tax when the following conditions are met:

(a) that such services are used directly and exclusively in such activity and are necessary for the exercise thereof.

(b) Members shall be limited to the reimbursement of the share corresponding to the expenses incurred in common.

(c) That the right of the taxable persons to the exemption in the form that is determined to be regulated in advance is recognised.

These effects shall be understood to mean that members of an entity essentially exercise an activity exempt or not subject to tax when the total annual volume of transactions actually taxed by the tax does not exceed 10%. per 100 of the total of the realized.

The exemption does not reach the services provided by commercial companies.

7. The deliveries of goods and services that, for the fulfillment of their specific purposes, perform Social Security, directly or through their managing or collaborating entities.

This exemption shall apply only in cases where those who carry out such operations do not receive any consideration from the acquirers of the goods or the recipients of the services, other than the contributions made to Social Security.

The exemption does not extend to deliveries of medicinal products or medical equipment made on behalf of Social Security.

8. The benefits of social assistance services listed below by entities governed by public law or private entities or establishments of a social nature:

a) Protection of children and youth. Children and young people's rehabilitation and training activities, assistance to infants, custody and care for children under the age of six years, the completion of courses, and the provision of services shall be considered as activities for the protection of children and young people. excursions, camps or trips for children and youth and other similar ones provided for persons under the age of 25 years.

b) Third age assistance.

c) Special education and assistance for people with disabilities.

d) Assistance to ethnic minorities.

e) Assistance to refugees and asylum seekers.

f) Assistance to passersby.

g) Assistance to people with unshared family loads.

h) Community and family social action.

i) Assistance to former inmates.

j) Social reintegration and crime prevention.

k) Assistance to alcoholics and drug addicts.

The exemption includes the provision of the food, accommodation or ancillary services of the former provided by such establishments or entities, with their own or other means.

9. Education of children and youth, the keeping and custody of children, school, university and post-graduate education, language teaching and vocational training and retraining, carried out by institutions of public law or private entities authorised for the pursuit of such activities.

The exemption shall extend to the provision of services and supplies of goods directly related to the services listed in the preceding paragraph, carried out, by means of their own or other means, by the same or by the same education to be provided by those services.

The exemption will not comprise the following operations:

(a) Services related to the practice of sport, provided by companies other than educational institutions.

In no case will the services provided by the Student Parent Associations linked to the teaching centers be understood in this letter.

b) The accommodation and food provided by Major or Minor Colleges and student residences.

c) Those carried out by vehicle drivers ' schools.

(d) deliveries of goods made for consideration.

10. º The particular classes provided by natural persons on subjects included in the curricula of any of the levels and degrees of the educational system.

They will not have the consideration of particular classes, those for whose realization it is necessary to be discharged in the rates of business or artistic activities of the Tax on Economic Activities.

11. º The disposals of personnel carried out in the performance of their purposes, by religious entities registered in the corresponding Registry of the Ministry of Justice, for the development of the following activities:

a) Hospitalization, healthcare, and others directly related to them.

(b) Social assistance in number 8. of this section.

c) Education, teaching, training and retraining.

12. Services and supplies of ancillary goods directly to their members by legally recognised bodies or entities which do not have a lucrative purpose, the objectives of which are: exclusively of a political, trade-union, religious, patriotic, philanthropic or civic nature, carried out for the conservation of their specific purposes, provided that they do not perceive the beneficiaries of such operations other than the contributions laid down in its statutes.

The professional Colleges, the Official Chambers, the employers ' organisations and the Federations which bring together the bodies or entities referred to in this issue shall be understood to be included in the preceding paragraph.

The enjoyment of this exemption will require its prior recognition by the competent authority of the tax administration, provided that it is not liable to produce distortions of competition, according to the procedure The regulations are fixed.

13. The services provided by entities governed by public law, sports federations or private sports entities or establishments of a social nature to those who practice sport or physical education, whatever the the person or entity to whose charge the benefit is provided, provided that such services are directly related to such practices and the fees of those services do not exceed the amounts shown below:

Entry or admission quotas: 240,000 pesetas.

Periodic Quotas: 3,600 pesetas per month.

The exemption does not extend to sporting events.

14. The services provided below are related by entities governed by public law or by private cultural entities or establishments of a social nature:

a) The libraries, files, and documentation centers themselves.

b) Visits to museums, art galleries, art galleries, monuments, historical sites, botanical gardens, zoos and natural parks and other protected natural spaces with similar characteristics.

c) Theatrical, musical, choreographic, audiovisual and cinematographic representations.

d) The organisation of similar exhibitions and demonstrations.

15. The transport of sick or injured in ambulances or vehicles specially adapted for this purpose.

16. The insurance, reinsurance and capitalisation operations, as well as the services provided by agents, sub-agents, brokers and other insurance and reinsurance intermediaries.

Within the insurance operations, the forecast modes are understood.

17. The deliveries of postage stamps and timbrated effects of legal tender in Spain for the amount not exceeding their face value.

The exemption does not extend to the forwarding services of the goods referred to in the name and on behalf of third parties.

18. The following financial operations:

(a) Cash deposits in their various forms, including current account deposits and savings accounts, and other transactions related to them, including collection or payment services provided by the depositary in favour of the depositor.

The exemption does not extend to credit collection management services, exchange letters, receipts, and other documents.

Credit operations will not be considered to be charged for checking or checking accounts.

(b) The transmission of cash deposits, including by means of certificates of deposit or certificates which fulfil the same function.

c) The granting of loans and loans in money, whatever the way it is instructed, even through financial effects or other securities.

(d) Other operations, including management, relating to loans or loans made by those who have granted them in whole or in part.

The exemption does not reach the services provided to the other lenders on syndicated loans.

In any case, financial swap operations will be exempt.

e) The transmission of loans or credits.

(f) The provision of guarantees, guarantees, guarantees and other real or personal guarantees, as well as the issuance, notice, confirmation and other operations relating to the documentary credits.

The exemption extends to the management of loan guarantees or credits by those who granted the loans or guaranteed loans or the guarantees themselves, but not to that made by third parties.

g) The transmission of warranties.

h) Operations relating to transfers, spins, cheques, booksellers, notes, exchange letters, payment or credit cards, and other payment orders.

The exemption extends to the following operations:

a ') Interbank check and heels compensation.

b ') Acceptance and acceptance management.

c ') The protest or proxy statement and protest management.

Change letter collection service or other documents received in collection management are not included in the exemption.

i) The transmission of the payment effects and orders referred to in the preceding letter, including the transmission of discounted effects.

The assignment of effects in the collection fee is not included in the exemption.

(j) transactions in the purchase, sale or exchange and similar services of foreign currency, bank notes and coins which are legal means of payment, with the exception of coins and notes of collection and of gold, silver and platinum.

For the purposes of the preceding paragraph, coins and banknotes which are not normally used for their function as a legal means of payment or have a numismatic interest shall be considered as a collection.

k) Services and operations, except for the deposit and management, relating to shares, shares in companies, obligations and other securities not mentioned in the preceding letters of this number, with the exception of following:

a ') The merchandise representative.

b ') Those whose possession ensures in fact or in fact the property, use or exclusive enjoyment of all or part of a property. This nature does not have the shares or shares in companies.

(l) The transmission of the securities referred to in the preceding letter and the services related to it, including because of their issuance or amortization, with the same exceptions.

m) Mediation in the exempt transactions described in the preceding letters of this number and in operations of the same nature not performed in the exercise of business or professional activities.

The exemption extends to mediation services in the transmission or placing on the market, of deposits, of loans in cash or of securities, made on behalf of their issuing entities, of the holders of the or of other intermediaries, including cases where the insurance of such operations is measured.

n) The management and deposit of the Collective Investment Institutions, Pension Funds, Mortgage Market Regulation, Mortgage Certification and Retirement Collective, constituted according to their legislation specifies.

n) Intervention services provided by public authorities in the exempt transactions referred to in the preceding letters of this number and in operations of the same kind not carried out in the course of activities business or professionals.

19. The lotteries, bets and games organized by the National Agency of Lotteries and Betting of the State, the National Organization of the Blind and by the corresponding agencies of the Autonomous Communities, as well as the activities that constitute the taxable facts of the rate on raffles, tomballs, bets and random combinations or of the rate that the games of luck, send or chance.

The exemption does not extend to management services and other operations of an ancillary or complementary nature to those included in the preceding paragraph which do not constitute the taxable fact of the said fees, with the exception of bingo management services.

20. The deliveries of land and other land which do not have the status of buildables, including buildings of any kind on them, which are essential for the development of an agricultural holding, and those intended exclusively for public parks and gardens or for road surfaces for public use.

For these purposes, the land classified as solar by the Law on the Soil and Urban Planning and other urban norms, as well as the other land suitable for the construction, are considered to be buildable. is authorized by the appropriate administrative license.

The exemption does not extend to deliveries of the following grounds, even if they do not have the condition of buildables:

(a) The urbanized or in-flight urbanization, carried out by the developer of the urbanization, except those destined exclusively to public parks and gardens or to road surfaces for public use.

(b) Land in which buildings are located in the construction or finished building when they are jointly transmitted with the same and the deliveries of such buildings are subject to and not exempt from the tax. However, the supply of non-buildable land in which buildings of an agricultural character are essential for their exploitation and those of land of the same nature in which there are buildings shall be exempt. Paralyzed, ruinous or derruid.

21. The deliveries of land which are carried out as a result of the initial contribution to the Compensation Boards by the owners of land included in urban development estates and the awards of land to be made to the owners referred to by the Boards themselves in proportion to their contributions.

The exemption extends to the land deliveries to which the repair is carried out under the conditions set out in the preceding paragraph.

This exemption will be conditional upon compliance with the requirements required by urban legislation.

22. The second and subsequent deliveries of buildings, including the land in which they are located, when they are completed after completion of their construction or rehabilitation.

The land on which the buildings are located will comprise those in which the works of urbanization have been carried out. However, in the case of single-family dwellings, the urban areas of an ancillary nature may not exceed 5,000 square metres.

For the purposes of this Law, first delivery shall be considered by the sponsor, provided that the construction or rehabilitation takes place once the construction or rehabilitation is completed and prior to the uninterrupted use of the two years by its owner or by holders of actual rights of enjoyment or enjoyment or by virtue of tenancies without option of purchase, provided that the acquirer is also a person other than the person who used the building during the referred to. The periods of use of buildings by the acquirers of the same in the cases of resolution of the operations in respect of which the corresponding transmissions were made shall not be taken into account.

Also for the purposes of this Law, the rehabilitation works of buildings are the ones that aim to reconstruct them by consolidating and treating structures, facades or covers and other (a) the total cost of the rehabilitation operations exceeds 25 per 100 of the purchase price if it had been carried out during the two years immediately preceding or, in another case, the true value of the purchase price; building or part of it before rehabilitation.

Transmissions not subject to tax under the terms of Article 7, number 1, of this Law shall not, where applicable, have the consideration of first delivery for the purposes of this number.

The exemption does not extend:

(a) To the deliveries of buildings carried out in the exercise of the option of purchase inherent in a lease, by companies usually engaged in financial leasing operations.

For the purposes of the foregoing paragraph, the commitment to exercise the option to purchase from the lessor shall be treated as the exercise of the option to purchase.

b) To the delivery of buildings for immediate rehabilitation by the acquirer, provided that the requirements that are regulated are met.

c) To the deliveries of buildings that are the object of demolition with character prior to a new urban development.

23. º Leases that have the consideration of services in accordance with the provisions of Article 11 of this Law and the constitution and transmission of real rights of enjoyment and enjoyment, which have as their object the following goods:

(a) Land, including land-based buildings used for the exploitation of a rustic estate.

Real estate buildings dedicated to activities of livestock independent from the exploitation of the soil are excepted.

(b) Buildings or parts thereof intended exclusively for housing, including garages and attachments to the latter and furniture, which are leased jointly with those.

The exemption will not include:

a ') Land leases for vehicle parking.

b ') Land leases for the storage or storage of goods, goods or products, or to install elements of a business activity on them.

c ') Land leases for exhibitions or for advertising.

d') Leases with option to purchase land or homes for which delivery is subject and not exempt from tax.

e ') Leases of furnished apartments or dwellings when the lessor is required to provide any of the complementary services of the hotel industry, such as restaurant, cleaning, washing of clothing or other analogues.

f ') Leases of buildings or part thereof to be subleased.

g ') Leases of buildings or part thereof assimilated to dwellings in accordance with the provisions of the Urban Leases Act.

(h ') The constitution or transfer of actual rights of enjoyment or enjoyment in respect of the goods referred to in points (a), (b), (c), (e) and (f) above.

i ') The constitution or transmission of real surface rights.

24. The deliveries of goods that have been used by the transmission in the conduct of transactions exempt from the tax pursuant to this article, provided that the taxable person has not been credited with the the right to make the total or partial deduction of the tax incurred in the acquisition, affectation or import of such goods or components.

For the purposes of the foregoing paragraph, the taxable person shall be deemed not to have been credited with the right to make the partial deduction of the fees incurred when he has used the goods or services acquired exclusively in the conduct of exempt transactions which do not give rise to the right to deduct, even if the pro rata rule has been applied.

The provisions of this number shall not apply to the deliveries of investment goods that are made during their regulatory period.

25. The supply of goods for which the acquisition, affectation or import or of the components thereof would have determined the total exclusion of the right to deduct in favour of the transfer under the provisions of the Articles 95 and 96 of this Act.

26. º Professional services, including those whose consideration consists of copyright, provided by plastic artists, writers, literary collaborators, graphics and photographic newspapers and magazines, musical composers, authors of theatrical and argument works, adaptation, script and dialogues of audiovisual works, translators and adaptors.

27. The deliveries of works of art and similar goods that are not normally intended for industrial use, when carried out by their authors or by persons acting on behalf and on behalf of them.

This number includes the following assets:

(a) Paintings, drawings and paintings, including copies, made entirely by hand, except for hand-decorated manufactured articles and industrial drawings.

(b) The lithographs, engravings and prints signed and numbered by the artist and obtained by means of lithographic stones, plates or other recorded surfaces, fully executed by hand.

c) The original works of statuesque and sculptural art, with the exclusion of the reproductions in series of the works of craft of commercial character.

Two. Exemptions relating to numbers 20, 21, 21 and 22. of the preceding paragraph may be waived by the taxable person in the form and with the requirements to be determined on a regulated basis, where the acquirer is a taxable person acting as a taxable person. in the exercise of their business or professional activities and be entitled to the total deduction of the tax incurred for the corresponding acquisitions.

Three. For the purposes of this Article, social entities or establishments shall be considered to be those in which the following requirements are met:

1. A lucrative purpose character and, where appropriate, to dedicate the benefits eventually obtained to the development of activities exempt from the same nature.

2. The charges of president, employer or legal representative shall be free of charge and shall not be of interest in the economic performance of the holding by itself or through an individual.

3. The partners, community members or members of the institutions or establishments and their consanguine spouses or relatives, up to and including the second degree, may not be the principal recipients of the exempt transactions or special conditions for the provision of services.

This requirement shall not apply in the case of the services provided for in paragraph 1, numbers 8. and 13. of this article.

Social entities or establishments shall request recognition of their status in the manner that they are regulated.

The effectiveness of such recognition will be subordinated, in any case, to the subsistence of the conditions and requirements which, as provided for in this Law, are based on the exemption.

Article 21. Exemptions in exports of goods.

They shall be exempt from the tax, under the conditions and with the requirements to be regulated, the following operations:

1. The deliveries of goods dispatched or transported outside the Community by the transmission or by a third party acting on behalf and on behalf of the Community.

2. The deliveries of goods dispatched or transported outside the Community by the acquirer not established in the territory of application of the tax or by a third party acting on behalf and on behalf of him.

Goods intended for the equipment or victualling of sports or recreational craft, of tourism aircraft or of any means of private transport are excluded from the provisions of the preceding paragraph.

They will also be exempt from tax:

A) Deliveries of goods to travellers with respect to the following requirements:

a) The exemption will be made effective by reimbursement of the tax incurred on acquisitions.

The reimbursement referred to in the preceding paragraph shall only apply in respect of goods whose unit value, including taxes, is greater than 15,000 pesetas.

(b) that travellers have their habitual residence outside the territory of the Community.

(c) That the goods acquired are effectively out of the territory of the Community.

d) That the whole of the purchased goods does not constitute a commercial expedition.

For the purposes of this Law, goods conducted by travellers shall be deemed not to constitute a commercial issue in the case of goods acquired from time to time, intended for the personal or family use of the goods. travellers or to be offered as gifts and which, by their nature and quantity, cannot be presumed to be the object of a commercial activity.

B) The supply of goods in the duty-free shops which, under customs control, exist at ports and airports where the acquirers are persons who leave immediately for third territories, as well as those on board ships or aircraft carrying out navigations to ports or airports located in third territories.

3. The performance of services consisting of works carried out on movable property acquired or imported for the purpose of such work in the territory of application of the tax and, subsequently, issued or transported outside the Community by the person who has carried out the said work, by the recipient of the work not established in the territory of application of the tax or by any other person acting in the name and on behalf of any of the the above.

The exemption does not extend to the repair or maintenance work of sports or recreational craft, tourist aircraft or any other means of transport for private use introduced in transit or temporary import.

4. The supply of goods to recognised bodies which export them outside the territory of the Community as part of their humanitarian, charitable or educational activities, subject to recognition of the right to exemption.

5. "Services", including transport and ancillary operations, other than those which are exempted under Article 20 of this Law, where they are directly related to exports of goods outside the territory of the Community.

The services in respect of which the following conditions are met shall be considered directly related to those exports:

(a) To be provided to those who make such exports, to the recipients of the goods or to those who act on behalf of each other.

(b) to be made from the time when the goods are dispatched directly to a point located outside the territory of the Community or to a point situated in a port, airport or border area for immediate purposes dispatch outside that territory.

The condition referred to in point (b) above shall not be required in relation to the leasing services of means of transport, packaging and packaging of the cargo, recognition of the goods on behalf of the acquirers and other analogues the prior performance of which is essential to carry out the consignment.

6. The services provided by intermediaries acting on behalf and on behalf of third parties when they intervene in the exempt transactions described in this Article.

Article 22. Exemptions from operations treated as exports.

They shall be exempt from the tax, under the conditions and with the requirements to be regulated, the following operations:

One. Deliveries, constructions, transformations, repairs, maintenance, total chartering and leasing of the vessels listed below:

1. The ships fit to sail by the high seas affecting international maritime navigation in the exercise of commercial activities of the carriage of goods or passengers, including tourist circuits, or of industrial or fishing activities.

The exemption shall in no case apply to vessels for sport, recreation or, in general, for private use.

2. The vessels concerned exclusively with rescue, maritime assistance or coastal fishing.

Disaffectation of a vessel of the purposes indicated in the preceding paragraph shall produce effects for a minimum period of one year, except in the case of subsequent delivery of the same.

3. º The warships.

The exemption described in this paragraph is given to the fact that the purchaser of the goods or the recipient of the services indicated is the company that performs the activities mentioned and uses the ships in the development of such activities or, where appropriate, the public entity itself using the vessels in their defence purposes.

For the purposes of this Act, it will be considered:

First. International maritime navigation, which is carried out through the sea in the following cases:

a) The one that starts at a port located in the spatial scope of application of the tax and terminates or scales in another port located outside of that spatial scope.

b) The one that is initiated in a port located outside the scope of the tax application and terminates or scales in another port located within or outside the spatial scope.

(c) The starting and ending at any port, without any port of call, where the presence in waters outside the territorial sea of the spatial scope of the tax exceeds forty-eight hours.

The provisions of this point (c) shall not apply to vessels engaged in commercial activities of the paid transport of persons or goods.

In this concept of international maritime navigation, the technical scales made to refuel, repair or similar services shall not be understood.

Second. That a ship is affected by international maritime navigation, when its journeys in singlades of that navigation represent more than 50 per 100 of the total travel carried out during the periods of time indicated below:

(a) The calendar year preceding the date on which the corresponding repair, maintenance, total chartering or leasing operations are carried out, except as provided in the following point.

(b) In the case of delivery, construction, processing, intra-Community acquisition or importation of the vessel or in the case of the purpose of the purposes referred to in the preceding number 2, the calendar year in which the said vessels are carried out operations, unless they have taken place after the first half of that year, in which case the period to be considered shall comprise that calendar year and the following year.

This criterion shall also apply in relation to the operations referred to in the preceding point where they are made after those referred to in this point.

For the purposes of this letter, the construction of a ship shall be deemed to have been completed at the time of its final registration in the relevant Maritime Register.

If, after the periods referred to in point (b) above, the vessel does not comply with the requirements determining the affectation to international maritime navigation, its tax situation shall be regularised in relation to the operations of this paragraph, in accordance with the provisions of Article 19, number

.

Two. The deliveries, leases, repairs and maintenance of the objects, including fishing equipment, which are incorporated or are on board vessels to which the exemptions provided for in the previous paragraph apply, provided that they are carried out during periods when such tax benefits are applicable.

The exemption will be conditional on the concurrency of the following requirements:

1. The direct recipient of such operations shall be the holder of the operation of the vessel or, where appropriate, its owner.

2. The objects referred to are used or, where appropriate, intended to be used exclusively for the operation of such vessels.

3. º that the operations to which the exemptions affect are carried out after the final registration of the aforementioned vessels in the corresponding Maritime Register.

Three. Deliveries of the vessel's product for the vessels listed below, when they are acquired by the operators of the holding of such vessels:

1. The vessels referred to in the exemptions in paragraph 1 above, numbers 1 and 2, provided that they are carried out during periods when such tax benefits are applicable.

However, in the case of vessels affected by coastal fishing, the exemption does not extend to deliveries of on-board provisions.

2. º The warships engaged in international maritime navigation, in the terms described in paragraph 1.

Four. Deliveries, transformations, repairs, maintenance, total chartering or leasing of the following aircraft:

1. º Those used exclusively by compnias primarily engaged in international air navigation in the exercise of commercial activities of the paid transport of goods or passengers.

2. º Used by public entities in the performance of their public functions.

The exemption is conditional on the acquirer or recipient of the services indicated being the company itself carrying out the activities mentioned and using the aircraft in the development of such activities or, where appropriate, the own public entity that uses aircraft in public functions.

For the purposes of this Act, it will be considered:

First. International air navigation, which is carried out in the following cases:

(a) The one that starts at an airport located in the space scope of the tax and ends or stops at another airport located outside that space.

(b) The one that is initiated at an airport located outside the scope of the tax and terminates or stops at another airport located within or outside that space.

In this concept of international air navigation, the technical scales made to refuel, repair or similar services shall not be understood.

Second. That a company is essentially engaged in international air navigation when it corresponds to that navigation more than 50 per 100 of the total distance travelled on the flights performed by all the aircraft used by that company for the following periods of time:

(a) The calendar year prior to the completion of the repair, maintenance, total chartering or leasing operations, except as provided in the following letter.

(b) In the case of delivery, construction, processing, intra-Community acquisition or import of aircraft, the calendar year in which such operations are carried out, unless they have taken place after the first half of the year. that year, in which case the period to be considered shall comprise that calendar year and the following year.

This criterion shall also apply in relation to the operations referred to in the preceding point where they are made after those referred to in this point.

If the periods referred to in point (b) are passed on, the company does not comply with the requirements that determine its dedication to international air navigation, its tax situation will be regulated in relation to the operations of this paragraph in accordance with the provisions of Article 19, number

.

Five. The deliveries, leases, repairs and maintenance of the objects that are incorporated or are on board the aircraft referred to in the exemptions set out in the previous paragraph.

The exemption will be conditional on the concurrency of the following requirements:

1. The recipient of such operations shall be the holder of the operation of the aircraft to which they relate.

2. The objects referred to are used or, where appropriate, intended for use in the operation of such aircraft and on board the aircraft.

3. The operations referred to in the exemptions shall be carried out after the final registration of the said aircraft in the corresponding Register of Registry.

Six. The supply of aircraft products for aircraft covered by the exemptions provided for in paragraph 4, where they are acquired by public companies or entities holding the operation of such aircraft.

Seven. The provision of services, other than those referred to in the preceding paragraphs of this Article, made in order to meet the direct needs of the vessels and aircraft to which the exemptions laid down in the paragraphs 1 and 4 above, or to meet the needs of the cargo of such vessels and aircraft.

Eight. The supply of goods and services provided in the framework of diplomatic and consular relations, in cases and with the requirements to be determined in accordance with the rules.

Nine. Deliveries of goods and services to international bodies recognised by Spain or to the staff of those bodies with diplomatic status, within the limits and under the conditions laid down in the Conventions International standards that are applicable in each case.

Ten. The supply of goods and services provided by the forces of other States parties to the North Atlantic Treaty, in accordance with the terms laid down in the Convention between the States parties to the Treaty on the Statute of their forces.

Once. Supplies of goods and services to another Member State and to the forces of any State party to the North Atlantic Treaty, other than the Member State of destination, in the terms laid down in the Convention between the States Parties to that Treaty concerning the status of their forces.

Twelve. The gold deliveries to the Banco de España.

Thirteen. The carriage of passengers and their luggage by sea or air from or to a port or airport outside the space of the tax.

Fourteen. The provision of intra-Community transport of goods, as defined in Article 72 (2) of this Law, to the Azores or Madeira islands or from those islands.

Fifteen. Services provided by intermediaries acting on behalf of and on behalf of third parties when involved in transactions that are exempt from the tax under the provisions of this Article.

Sixteen. Services provided by public telecommunications services to other undertakings of equal activity established abroad by the conduct of such public services, where they have been initiated outside the territory of application of the tax.

The exemption applies to telecommunications services initiated on ships or aircraft which sail outside the territory of application of the tax and to services of the same nature initiated on vessels which are essentially affected by the international maritime navigation or aircraft used exclusively by companies which are essentially engaged in international air navigation, including during their navigation through the territory of application of the tax.

Article 23. Exemptions for free zones, free warehouses and other deposits.

One. The following operations shall be exempt, under the conditions and with the requirements laid down in regulation:

1. The deliveries of goods to be introduced into a free zone, free warehouse or customs warehouse, as well as those of goods brought to the Customs and placed, where appropriate, in situations of temporary storage.

2. The deliveries of goods that are taken to the territorial sea to be incorporated in drilling or operating platforms for construction, repair, maintenance, transformation or equipment or to join the said platforms to the continent.

The exemption extends to deliveries of goods intended for the provision of the platforms referred to in the preceding paragraph.

3. The performance of services directly related to the supply of goods described in the previous and second numbers, as well as with the imports of goods intended to be introduced in the places to which refers to this section.

4. º The deliveries of the goods located in the places indicated in the numbers 1 and 2. Precedents, as long as they are maintained in the indicated situations, as well as the services provided in those places.

Two. The free zones, free warehouses, customs warehouses and temporary storage situations referred to in this Article are those defined as such in the customs legislation.

The entry and stay of goods in free zones and warehouses or customs warehouses, as well as their placement in temporary storage, shall be in accordance with the rules and requirements laid down by that legislation.

Three. The exemptions provided for in this Article are conditional, in any case, on the goods to which they relate are not used or intended for final consumption in the areas indicated.

For these purposes, the goods entered in the air carriers shall not be considered to be used for the purposes of incorporation into the ongoing processing processes carried out therein under the customs arrangements. for processing into customs or inward processing in the system of suspension or of the inward processing tax system.

Four. The benefits of services exempted under paragraph one shall not include those which are exempted under Article 20 of this Act.

Article 24. Exemptions for customs and tax systems.

One. The following operations shall be exempt from the tax, under the conditions and with the requirements laid down in regulation:

1. º The deliveries of the goods listed below:

(a) Those intended to be used in the processes carried out under the customs and tax arrangements for inward processing and the processing arrangements in Customs, and those which are linked to them schemes, with the exception of the advanced export mode of inward processing.

(b) Those that are linked to the temporary importation regime with total exemption from import or external transit rights.

(c) Those referred to in Article 18 (1), No 2, which are under the temporary importation tax regime or the internal Community transit procedure.

(d) Those intended to be linked to the customs warehousing procedure and those linked to the customs warehousing procedure.

(e) Those intended to be linked to a depository regime other than the customs procedure and those which are linked to the customs procedure.

2. The Services capabilities directly related to the deliveries described in the previous number.

3. The services related services directly to the following operations and goods:

(a) Imports of goods that are linked to the external transit system.

(b) Imports of the goods referred to in Article 18 (1), number 2, which are placed under the temporary importation or internal Community transit tax system.

(c) Imports of goods which are linked to the customs and tax arrangements for inward processing and processing into Customs.

(d) Imports of goods which are linked to the customs warehousing procedure.

e) Imports of goods that are linked to the temporary importation regime with total exemption.

(f) Imports of goods which are linked to a non-customs warehousing procedure.

g) Goods linked to the schemes described in points (a), (b), (c), (d) and (f) above.

Two. The schemes referred to in the previous paragraph are those defined in the customs legislation and their linkage and permanence shall comply with the rules and requirements laid down in that legislation.

The inward processing tax system shall be authorised in respect of goods which are excluded from the customs procedure of the same name, subject to the same rules as those governing the said system. customs.

The tax system for temporary importation shall be authorised in respect of the goods coming from the territories referred to in Article 3 (2) (1) (b) of this Law, the temporary importation of which benefits from total exemption from import duties or would benefit from such exemption if the goods came from third countries.

For the purposes of this Law, the deposit regime other than the customs procedure shall be as defined in the Annex thereto, which may be linked only to the goods that are the subject of the Excise Duty.

Three. The exemptions described in paragraph 1 shall apply as long as the goods referred to in paragraph 1 remain linked to the schemes indicated.

Four. The benefits of services exempted pursuant to paragraph 1 shall not include those which are exempted under Article 20 of this Law.

Article 25. Exemptions in the supply of goods to another Member State.

The following operations will be exempt from the tax:

One. Supplies of goods as defined in Article 8 and Article 9 (2) of this Law, issued or transported by the seller, by the purchaser or by a third party in the name and on behalf of any of the foregoing, to the territory of another Member State, provided that the acquirer is:

(a) An employer or professional identified for the purposes of Value Added Tax in a Member State other than the Kingdom of Spain.

(b) A legal person who does not act as an employer or professional but who is identified for the purposes of tax in a Member State other than the Kingdom of Spain.

The exemption described in this paragraph shall not apply to the supply of goods made to persons whose intra-Community acquisitions of goods are not subject to tax in the Member State of destination by virtue of the criteria set out in Article 14 (1) and (2) of this Law.

Two. Deliveries of new means of transport, carried out under the conditions set out in paragraph 1, where the acquirers at destination are the persons referred to in the last subparagraph of the preceding paragraph or any other person who does not have the status of employer or professional.

Three. The supply of goods covered by Article 9 (3) of this Law to which the exemption from paragraph 1 would apply if the consignee is another employer or professional.

Four. Deliveries, carried out in duty-free shops, of goods which transport in their personal luggage the passenger travelling to another Member State on an intra-Community flight or sea crossing, in the quantities and conditions laid down in Article 35, paragraphs 1, number 1. and three of this Act.

They are equivalent to the supply of goods referred to in the preceding paragraph, carried out on board an aeroplane or a vessel in the course of intra-Community passenger transport.

Chapter II

Intra-Community acquisitions of goods

Article 26. Exemptions from intra-Community acquisitions of goods.

They will be exempt from tax:

One. Intra-Community acquisitions of goods for which delivery in the territory of application of the tax would have been, in any event, not subject to or exempt under the provisions of Articles 7, 20, 22, 23 and 24 of this Law.

Two. Intra-Community acquisitions of goods the importation of which would have been, in any event, exempt from the tax under the provisions of Chapter III of this Title.

Three. The intra-Community acquisitions of goods in respect of which the acquirer is assigned, pursuant to Article 119 of this Law, the right to the full refund of the tax which would have been payable by them.

Chapter III

Imports of goods

Article 27. Imports of goods the supply of which was exempt from the tax.

Imports of the following goods will be exempt from the tax:

1. The blood, blood plasma, and other fluids, tissues, and other elements of the human body for medical or research purposes or for identical purposes.

2. º The vessels and the objects to be incorporated into them that refer to the exemptions set out in Article 22, paragraphs one and two of this Law.

3. The aircraft and the objects to be incorporated into them, referred to in the exemptions provided for in Article 22 (4) and (5) of this Law.

4. The products of victualling which, from the moment when the entry in the space scope of application of the tax until the arrival to the port or ports situated in that territorial scope and during the remain within them for the period necessary for the fulfilment of their purposes, have been consumed or are on board the vessels to which the exemptions from the supply of the supplies laid down in Article 22 are concerned. three of this Law, with the limitations provided for in that provision.

5. The products of victualling which, from the entry into the space scope of application of the tax until the arrival at the airport or airports situated in that territorial area and during the stay in the same by the the time required for the fulfilment of its purposes, the use of or on board the aircraft to which the exemptions relating to the supply of the supplies laid down in Article 22 (6) of this Law and in the conditions laid down in it.

6. The subject of the provisions of this Law with regard to the exemptions provided for in Article 22 (3) and (6) of this Law, which are imported by the undertakings holding the operation of the vessels and aircraft. limitations laid down in those provisions and intended exclusively for those vessels and aircraft.

7. º Legal course bank notes.

8. º The values.

9. The works of art and similar goods covered by Article 20 (1), number 27, of this Law, in the case of original works and are imported by the authors of the same or a third party in the name and on behalf of them.

The frames of the paintings, drawings, prints, prints and lithographs shall only be included in the exemption when their nature and value are in relation to them.

10. The gold imported directly by the Banco de España.

11. The goods destined for the platforms referred to in Article 23 (1), number 2. of this Law, when they are intended for the same purposes mentioned in that provision.

12. The goods the dispatch or transport of which has as the point of arrival a place situated in another Member State, provided that the subsequent delivery of such goods by the importer is exempt by virtue of the provisions of the Article 25 of this Law.

Article 28. Imports of personal property by transfer of habitual residence.

One. Imports of personal property belonging to natural persons who transfer their habitual residence from a third country to the Kingdom of Spain shall be exempt from the tax.

Two. The exemption shall be conditional on the concurrency of the following requirements:

1. The persons concerned must have had their habitual residence outside the Community for at least the 12 consecutive months preceding the transfer.

2. The imported goods will have to be used in the new residence for the same uses or purposes as in the previous one.

3. º That the goods had been acquired or imported under normal conditions of taxation in the country of origin or origin and would not have benefited from any exemption or refund of the fees payable on occasion of your departure from that country.

This requirement shall be deemed to be fulfilled where the goods have been acquired or imported under the exemptions established in the diplomatic or consular arrangements in favour of the members of the international bodies. recognised and based in the State of origin, subject to the limits and conditions laid down by the international conventions establishing such bodies or by the Headquarters Agreements.

4. º The goods under import would have been in possession of the person concerned or, in the case of non-consumable goods, had been used by him in his former residence for a minimum period of six months before abandoned residence.

However, in the case of vehicles fitted with a motor vehicle for driving by road, their trailers, camping caravans, transportable dwellings, recreational craft and tourist aircraft, which have been acquired or imported under the exemptions referred to in the second subparagraph of the preceding number 3. The period of use described in the preceding paragraph shall be greater than 12 months.

It shall not be required to comply with the time limits laid down in this number, in exceptional cases where customs legislation is permitted for the purposes of import duties.

5. º that the importation of the goods is carried out within the maximum period of twelve months from the date of the transfer of residence to the territory of application of the tax.

However, personal property may be imported prior to the transfer, prior to the commitment of the person concerned to establish his new residence before the six months following the import, and guarantee in compliance can be required. of that commitment.

In the case referred to in the preceding paragraph, the time limits set out in the preceding paragraph shall be calculated by reference to the date of import.

6. º that the goods imported with exemption are not transmitted, transferred or leased within 12 months after the importation, except for justified reasons.

Failure to comply with this requirement will determine the levy of the tax on the date of such non-compliance.

Three. The following goods are excluded from the exemption:

1. The alcoholic products falling within CN codes 22.03 to 22.08 of the Customs Tariff.

2. Unmanufactured or manufactured tobacco.

However, the goods covered by this number 2. and in the first 1. above may be imported with exemption up to the limit of the quantities authorized under the rules of the travellers regulated in Article 35 of this Regulation. Law.

3. Industrial means of transport.

4. Professional materials other than portable instruments for the exercise of the profession or trade of the importer.

5. The mixed-use vehicles used for commercial or professional purposes.

Article 29. Concept of personal property.

For the purposes of this Law, personal property shall be deemed to be those intended normally for the personal use of the person concerned or persons living with him or for the needs of his or her household, provided that, by its nature and quantity, their involvement in a business or professional activity cannot be presumed.

By way of derogation from the foregoing paragraph, personal property is also the portable instruments necessary for the exercise of the profession or trade of the importer.

Article 30. Imports of personal property intended for the furnishing of secondary housing.

One. Imports of personal property carried out by individuals shall be exempt from the tax in order to furnish a secondary housing of the importer.

Two. The exemption provided for in the preceding paragraph shall be conditional upon the following requirements:

1. º The ones set forth in paragraph two, numbers 2. º, 3. º, 4. º and 6. º, of article 28 of this Law, as soon as they are applicable.

2. º that the importer was the owner of the secondary housing or, where appropriate, the tenant of the secondary housing, for a minimum period of twelve months.

3. º That imported goods correspond to the normal furniture or ajuar of secondary housing.

Article 31. Imports of personal property by reason of marriage.

One. Imports of goods belonging to the ajuar and objects of furniture, including new ones, belonging to persons who, on the occasion of their marriage, are transferred from third countries to the territory of application of the tax.

Two. The exemption shall be conditional on the concurrency of the following requirements:

1. º The ones set out in article 28, paragraph two, numbers 1. º, 3. º and 6. º, of this Law.

2. The person concerned shall provide proof of his marriage and, where appropriate, the initiation of the official arrangements for his or her celebration.

3. º That the import takes place within the period between the previous two months and the four months after the marriage.

The Administration may require sufficient security in the cases where the importation is made before the date of the marriage.

Three. The exemption also extends to imports of gifts normally offered by reason of marriage, effected by persons who have their habitual residence outside the Community and received by those other than those referred to in the paragraph one above, provided that the unit value of the objects offered as a gift was not exceeded in the weight of 200 ECU.

Four. The provisions of this Article shall not apply to vehicles with a mechanical motor for road traffic, their trailers, camping caravans, transportable dwellings, recreational craft and passenger planes, without prejudice to the provisions of this Article. in Article 28 of this Law.

Five. The products covered by Article 28 (3), (1) and (2) of this Law shall also be excluded from the exemption, with the exceptions provided for in that provision.

Six. The lack of justification for the marriage, within four months of the date indicated for the conclusion of the marriage, shall determine the levy of the tax on the date on which the importation took place.

Article 32. Imports of personal property due to inheritance.

One. Imports of personal property acquired mortis causa shall be exempt from the value added tax when they are made by natural persons who have their habitual residence in the territory of application of the tax.

Two. The exemption shall apply only in respect of goods imported within two years of the date on which the person concerned entered into possession of the goods acquired, except for exceptional reasons appreciated by the Administration.

Three. The provisions of the foregoing paragraphs shall also apply to imports of personal property acquired mortis by non-profit entities established in the territory of application of the tax.

Four. The following goods are excluded from the exemption:

1. The alcoholic products falling within CN codes 22.03 to 22.08 of the Customs Tariff.

2. Unmanufactured or manufactured tobacco.

3. Industrial means of transport.

4. Professional materials other than the portable instruments necessary for the exercise of the profession of the deceased.

5. Stocks of raw materials and finished or semi-finished products.

6. Live cattle and stocks of agricultural products exceeding the amounts corresponding to a normal household supply.

Article 33. Imports of movable property by students.

One. Imports of the ajuar, study material and other used movable property constituting the normal equipment of a student's room belonging to persons temporarily residing in the country shall be exempt from the tax. the territory of application of the tax to carry out their studies and which are intended for their personal use for the duration of their studies.

For the application of this exemption you will understand:

(a) Student: Every person regularly enrolled in a teaching facility established in the territory of application of the tax in order to pursue with full dedication the courses that are provided at that center.

b) Ajudar: Personal or home wear, even in a new state.

c) Study material: The objects and instruments normally used by students to carry out their studies.

Two. The exemption shall be granted only once per school year.

Article 34. Imports of goods of low value.

Imports of goods whose overall value does not exceed the value in pesetas of 14 ECU shall be exempt from the tax.

Except as provided in the preceding paragraph:

1. The alcoholic products falling within CN codes 22.03 to 22.08 of the Customs Tariff.

2. ° The perfumes and waters of cologne.

3. Unmanufactured or manufactured tobacco.

4. The goods that are the subject of a correspondence sale.

Article 35. Imports of goods under the passenger regime.

One. Imports of goods contained in the personal luggage of travellers from third countries shall be exempt from the value added tax, subject to the following limitations and requirements:

1. No such imports shall not be of a commercial character, as provided for in point (d) of Article 21 (2) (a).

2. The total value of the goods in question does not exceed, per person, the equivalent in pesetas of 45 ECU or, for travellers under 15 years of age, of 23 ECU.

Where the overall value exceeds the quantities indicated, the exemption shall be granted up to the limit of those quantities, exclusively for goods which, imported separately, could have benefited from the exemption.

For the determination of the exemption limits noted above, the value of the goods that are the object of temporary importation or of reimportation derived from a previous temporary export shall not be computed.

Two. For the purposes of this exemption, personal luggage of passengers shall be deemed to be the set of luggage which they present to the Customs Office at the time of their arrival, as well as those which are presented at a later date, provided that it is justified that the time of departure, were invoiced in the company that transport them as luggage accompanied.

Non-personal luggage is the portable deposits containing fuels. However, the import of fuel contained in such tanks shall be exempt from the duty where the quantity does not exceed 10 litres per means of transport with mechanical motor for road traffic.

Three. Without prejudice to paragraph 1, the following imports of goods shall be exempt from the tax:

a) Tobacco Labors:

-cigarettes: 200 units, or

-puritos (cigars with a maximum weight of three grams unit): 100 units, or

-cigars: 50 units, or

-smoking tobacco: 250 grams.

b) Alcohol and alcoholic beverages:

-distilled beverages and spirits of an alcoholic strength exceeding 22 per 100 volume; ethyl alcohol, not denatured, of 80 per 100 vol. or more: One litre in total, or

-distilled beverages and spirit drinks, wine or alcohol-based snacks, tafia, sake or similar beverages of an alcoholic strength of 22 per 100 vol. or less; sparkling and generous wines: Two litres in total, or

-other wines: Two litres in total.

c) Perfumes: 50 grams and toiletries: 1/4 litre.

d) Coffee: 500 grams, or coffee extracts and essences: 200 grams.

e) Tea: 100 grams, or tea extracts and essences: 40 grams.

The value of these goods shall not be computed for the determination of the overall value limits referred to in the preceding paragraph.

Travellers under seventeen years of age will not benefit from the exemptions set out in points (a) and (b) above.

Travellers under the age of 15 years will not benefit from the exemptions set out in point (d) above.

Four. Where the traveller comes from a third country on a transit procedure, and who is satisfied that the goods have been acquired under the normal conditions of taxation of another Member State, the importation of such goods under the scheme of passengers shall be exempt, subject to the limits of the overall value and quantity laid down in paragraphs 1 and 3 above.

Five. The limits laid down for exemption from the tax in this Article shall be reduced to one-tenth of the quantities indicated when the goods to which they relate are imported by the staff of the means of transport used in traffic. (i) international and in the course of the movement carried out in the course of its professional activities.

Article 36. Imports of small shipments.

One. Imports of small consignments from third countries which do not constitute a commercial issue and are sent by a private individual to another person in question shall be exempt from the value added tax. territory of application of the tax.

Two. For these purposes, small consignments of a non-commercial nature shall be considered to be those in which the following requirements are met:

1. º That are occasionally imported.

2. º that they exclusively comprise goods of personal use of the recipient or his family and that, by their nature or quantity, their affectation to a business or professional activity cannot be presumed.

3. º To be sent by the sender for free.

4. º That the overall value of the imported goods does not exceed the value of 45 ECU.

Three. The exemption shall also apply to the goods which are related and up to the amounts shown below:

a) Tobacco Labors:

-cigarettes: 50 units, or

-puritos (cigars with a maximum weight of three grams unit): 25 units, or

-cigars: 10 units, or

-smoking tobacco: 50 grams.

b) Alcohol and alcoholic beverages:

-distilled beverages and spirits of an alcoholic strength exceeding 22 per 100 vol.; ethyl alcohol, not denatured, of 80 per 100 vol. or more:

A standard bottle (up to 1 liter), or

-distilled beverages and spirit drinks, wine or alcohol-based snacks, tafia, sake or similar beverages of an alcoholic strength of 22 per 100 vol. or less; sparkling and generous wines: A standard bottle (up to 1 litre), u

-other wines: Two litres in total.

c) Perfumes: 50 grams, and toilet waters: 1/4 litre or eight ounces.

d) Coffee: 500 grams, or coffee extracts and essences: 200 grams.

e) Tea: 100 grams, or tea extracts and essences: 40 grams.

If the goods covered by this paragraph exceed the amounts indicated, they shall be excluded in full from the benefit of the exemption.

Article 37. Imports of goods on the occasion of the transfer of the place of business.

One. Imports of investment goods affected by the business or professional activity of a production or service undertaking which definitively ceases in its business in a third country shall be exempt from the tax. develop a similar one in the territory of application of the tax.

The exemption will not reach the goods belonging to undertakings established in a third country whose transfer to the territory of application of the tax occurs on the occasion of the merger with a company previously established in this territory or the absorption by one of these companies, without starting a new activity.

If the undertaking transferring its activity is dedicated to the place of provenance for the development of a livestock activity, the exemption shall also apply to live cattle used on that holding.

The following goods shall be excluded from this exemption:

(a) Means of transport which do not have the character of production or service instruments.

(b) Provisions of any kind intended for human consumption or for the feeding of animals.

c) Fuels.

d) Stocks of raw materials, finished or semi-finished products.

e) The cattle that are in possession of the cattle treating.

Two. The exemption provided for in the preceding paragraph shall be conditional upon compliance with the following requirements:

(a) That the imported goods have been used by the undertaking for a period of at least 12 months prior to the cessation of the activity at the place of provenance.

(b) To be used for the same uses in the territory of application of the tax.

(c) The importation of the goods shall be effected within 12 months of the end of the activity at the place of provenance.

(d) that the imported goods are not intended for the development of an activity which consists primarily of the carrying out of transactions exempt from the tax under Article 20 of this Law.

e) That the goods are appropriate to the nature and importance of the undertaking concerned.

f) That the company, which transfers its activity to the territory of application of the tax, shall present a discharge as a taxable person before the importation of the goods.

Article 38. Goods obtained by agricultural producers or farmers on land located in third countries.

One. Imports of agricultural, livestock, horticultural or forestry products from land located in a third country adjacent to the territory of application of the tax, obtained by producers whose registered office is situated, shall be exempt. finds in that territory in the immediate proximity of that country.

Two. The exemption provided for in this Article shall be conditional upon compliance with the following requirements:

1. The livestock products must come from animals reared, purchased or imported under the general conditions of taxation in the Community.

2. The pure-bred horses may not be more than six months old and must have been born in the third country of an animal fertilised in the territory of application of the tax and temporarily exported for the purpose.

3. The goods must be imported by the producer or by person acting on behalf and on behalf of him.

Article 39. Seeds, fertilizers and products for the treatment of soil and plants.

One. Imports of seeds, fertilizers and products for the treatment of soil and plants, intended for the exploitation of land situated in the immediate vicinity of a third country, shall be exempt from the tax on the condition of reciprocity. operated by agricultural producers whose registered office is located in that third country, in the immediate proximity of the territory of application of the tax.

Two. The exemption shall be subject to the following requirements:

1. No such products are imported in quantities not exceeding those necessary for the exploitation of the land to be used.

2. º That the import is performed by the producer or per person acting on behalf and on behalf of the.

Article 40. Imports of laboratory animals and biological and chemical substances intended for research.

Imports, free of charge, of animals specially prepared for use in laboratories and of biological and chemical substances from third countries, provided that some and all of them are exempt from the tax are imported by public establishments, or services which are dependent on them, which have as their essential object the scientific teaching or research, or, subject to authorization, by private establishments which are also essentially engaged in activities.

The exemption provided for in this Article shall be granted with the same limits and conditions as set out in the customs legislation.

Article 41. Imports of therapeutic substances of human origin and reagents for the determination of blood groups and human tissues.

One. Without prejudice to Article 27 (1) of this Law, imports of therapeutic substances of human origin and reagents intended for the determination of blood and tissue groups shall be exempt from the tax. human.

The exemption shall also apply to special packages essential for the transport of such products, as well as to the solvents and accessories necessary for their preservation and use.

Two. For these purposes, they shall be considered:

"Therapeutic substances of human origin": Human blood and its derivatives, such as total human blood, dried human plasma, human albumin and stable solutions of human plasma proteins, inmoglobulin and fibrinogen human.

"Reactive for the determination of blood groups": All reagents of human, plant or other origin, for the determination of blood groups and the detection of blood incompatibilities.

"Reactive for the determination of human tissue groups": All reagents of human, animal, plant or other origin for the determination of human tissue groups.

Three. This exemption will only apply when the following requirements are met:

1. No such as to be used for agencies or laboratories approved by the Administration for the exclusive use of medical or scientific purposes for the exclusion of any commercial operation.

2. º that imported goods are presented in containers provided with a special identification tag.

3. The nature and destination of the imported products shall be credited at the time of importation by means of a certificate issued by a body empowered to do so in the country of origin.

Article 42. Imports of reference substances for the quality control of medicinal products.

Imports of samples of referenced substances, authorised by the World Health Organization for the quality control of the materials used for the manufacture of medicinal products, shall be exempt from the tax. when imported by entities authorised to receive such consignments with exemption.

Article 43. Imports of pharmaceutical products used for international sports competitions.

Imports of pharmaceutical products intended for the use of persons or animals participating in international sports competitions shall be exempt from the tax in quantities appropriate to their needs during the time of their stay in the territory of application of the tax.

Article 44. Imports of goods for charitable or philanthropic organisations.

One. Imports of the following goods, which are carried out by public entities or authorised private bodies, of a charitable or philanthropic nature, shall be exempt from the tax:

1. First-need goods, purchased free of charge, to be distributed free of charge to people in need.

For these purposes, it is understood by first-necessity goods that are indispensable to the satisfaction of the immediate needs of the people, such as food, medicines and bedding and clothing.

2. The goods of any kind, which do not constitute the object of a commercial activity, referred for free by persons or entities established outside the Community and intended for the collection of funds organised in the course of occasional charity demonstrations in favour of people in need.

3. Equipment and office materials, which do not constitute the object of a commercial activity, transmitted, for free, by persons or entities established outside the Community for the purposes of the operation and the achievement of the charitable and philanthropic objectives pursued by those bodies.

Two. The exemption does not reach the following goods:

(a) Alcoholic products falling within CN codes 22.03 to 22.08 of the Customs Tariff.

b) The raw or manufactured tobacco.

c) Coffee and tea.

d) Motor vehicles other than ambulances.

Three. The goods referred to in paragraph 1 may not be used, lent, leased or transferred for consideration or free of charge for purposes other than those provided for in the numbers 1 and 2. have previously communicated to the Administration.

In the event of non-compliance with the provisions of the preceding paragraph or where the bodies referred to in this Article cease to comply with the requirements that justified the application of the exemption, the payment of the tax shall be required. with reference to the date on which those circumstances occurred.

However, the said goods may be the subject of a loan, lease or transfer, without loss of the exemption, where such operations are carried out in favour of other bodies which fulfil the requirements laid down in the Article.

Article 45. Imported goods for the benefit of people with disabilities.

One. Imports of goods specially designed for the education, employment or social promotion of physically or mentally handicapped persons, carried out by duly authorized institutions or bodies, shall be exempt from the tax. have the principal activity of education or assistance to such persons, when they are referred free of charge and without commercial purposes to the said institutions or bodies.

The exemption shall extend to imports of spare parts, parts or accessories of the said goods and of the tools or instruments used in their maintenance, control, calibration or repair, when imported together with the goods or identify that they correspond to them.

Two. Goods imported with exemption may be provided, rented or transferred, without profit, by the beneficiary institutions or establishments to the persons referred to in the preceding paragraph, without loss of the benefit of the exemption.

Three. Without prejudice to the foregoing paragraph, to the exemptions provided for in this Article and for the purposes described therein, the provisions of Article 44 (3) of this Law shall apply.

Article 46. Imports of goods for the benefit of disaster victims.

One. Imports of goods of any kind, carried out by public entities or by private or licensed bodies, of a charitable or philanthropic nature, shall be exempt from the tax provided that they are intended for the following purposes:

1. The free distribution to victims of disasters affecting the territory of application of the tax.

2. The assignment of free use to the victims of such catastrophes, keeping the aforementioned bodies the property of the goods.

Two. Imports of goods made by relief units shall also be exempt in order to meet their needs during the time of their intervention to the aid of those persons.

Three. Materials of any kind intended for the reconstruction of disaster areas shall be excluded from the exemption provided for in this Article.

Four. The exemption provided for in this Article shall be subject to the prior authorization of the Commission of the European Communities. However, until such authorization is granted, the importation with a provisional suspension of the payment of the tax may be made, if the importer provides sufficient guarantee.

Five. In the exemptions provided for in this Article and in relation to the purposes which condition them, the provisions of Article 44 (3) of this Law shall apply.

Article 47. Imports of goods carried out within the framework of certain international relations.

Imports, devoid of commercial character, of the following goods shall be exempt from the tax:

1. Condecorations granted by the authorities of a third country to persons who have their habitual residence in the territory of application of the tax.

2. The cups, medals and similar objects which are essentially symbolic and are granted in a third country to persons who have their habitual residence in the territory of application of the tax, in respect of the activities that such persons have carried out in the arts, sciences, sports or public services, or in recognition of their merits on the occasion of a particular event, provided that they are imported by the interested parties themselves.

3. The goods included in the previous number which are offered free of charge by authorities or persons established in a third country to be delivered, for the same reasons, within the territory of application of the tax.

4. The rewards, trophies, souvenirs of a symbolic nature and of little value intended to be distributed free of charge to persons who have their habitual residence outside the territory of application of the tax congresses, business meetings or similar international events taking place in the territory of application of the tax.

5. The goods that as a gift and on an occasional basis:

(a) They are imported by persons who, having their habitual residence in the space of the tax, have paid an official visit to a third country and have received such gifts from the authorities of that country with occasion of such visit.

(b) They are imported by persons who make an official visit to the territory of application of the tax to give them as a gift to the authorities of this territory on the occasion of such a visit.

(c) The authorities, public corporations or groups carrying out activities of public interest in the territory of application of the tax, by the authorities, corporations or groups of undertakings, are sent, as a gift, to the authorities, public corporations or groups of the same nature of a third country as proof of friendship or goodwill.

In all cases referred to in this issue, alcoholic products and raw or manufactured tobacco shall be excluded from the exemption.

The provisions of this number shall apply without prejudice to the provisions relating to the travel arrangements.

6. The goods donated to the Kings of Spain.

7. The goods that may normally be considered as intended for use or consumed during their official stay in the territory of application of the tax by the Heads of the Foreign States, by whom the represent or by whom they have similar prerogatives, subject to reciprocity.

Article 48. Imports of goods for commercial promotion purposes.

One. Imports of the following goods shall be exempt from the tax:

1. The samples of goods with no estimable commercial value.

The exemption from this number will apply without prejudice to the following

4.

2. "Advertising" forms, such as catalogues, price lists, instructions for use, or commercial brochures referring to:

(a) Goods for sale or lease by employers or professionals not established in the territory of the Community.

(b) Provision of services in the field of transport, commercial insurance or banking, offered by persons established in a third country.

The exemption of this number will be conditional upon compliance with the following requirements:

(a) The printed matter must bear in a visible manner the name of the employer or professional who produces, sells or rent the goods or offers the services to which they relate.

(b) Each consignment shall comprise a single copy of each document or, if it comprises several copies, the total gross weight may not exceed one kilogram.

(c) Printed must not be the object of grouped shipments from the same sender to the same recipient.

3. The objects of an advertising character that, lacking intrinsic commercial value, are transmitted free of charge by the suppliers to their customers, provided that they have no other economic purpose other than the advertising.

4. The goods listed below are intended for an exhibition or similar event:

a) Small representative samples of goods.

The exemption will be conditional on the concurrency of the requirements listed below:

a ') That they are imported free of charge as such or are obtained at the event from the bulk imported goods.

b ') To be distributed free of charge to the public during the event or exhibition for use or consumption.

c ') That are identifiable as display of a low unit value advertising character.

d') That they are not liable to be placed on the market and, where appropriate, present in packages containing a quantity of goods less than the smallest quantity of the same goods actually offered in trade.

e ') For samples of the unconditioned food and beverages in the form indicated in the preceding letter, which are consumed in the event at the event itself.

f ') That its overall value and quantity are in line with the nature of the exhibition or manifestation, the number of visitors and the importance of the exhibitor's participation.

(b) Those that are to be used exclusively in the conduct of demonstrations or to permit the operation of machines or apparatus presented in such exhibitions or demonstrations.

The exemption will be conditional on the following requirements:

a ') That the imported goods are consumed or destroyed in the course of the event or exhibition.

b ') That its global value and quantity be proportionate to the nature of the exhibition or manifestation, to the number of visitors and the importance of the exhibitor's participation.

(c) Materials of low value, such as paints, varnishes, painted papers or the like, used for the construction, installation or decoration of the pavilions of the exhibitors and used when using them purposes.

(d) Printed, catalogue, prospectus, price lists, posters, calendars, non-framed photographs or the like, distributed free of charge for the exclusive purposes of advertising of the goods covered by the exhibition or manifestation.

The exemption will be conditional on the concurrency of the following requirements:

(a ') That the imported goods are intended exclusively for distribution to the public at the place of the exhibition or demonstration free of charge.

b ') That, due to its global value and quantity, are provided to the nature of the event, to the number of its visitors and the importance of the exhibitor's participation.

Two. The exemptions laid down in the previous paragraph No 4 shall not apply to alcoholic beverages, raw or manufactured tobacco, fuels or fuels.

Three. For the purposes of this Law, similar exposures or manifestations shall be taken to mean exhibitions, fairs, salons or similar events in trade, industry, agriculture or craft industries, mainly organised by the for philanthropic, scientific, technical, craft, artistic, educational, cultural, sporting or religious purposes or for the best development of trade union, tourism or relations between peoples. Meetings of representatives of international organisations or groups and ceremonies of official or commemorative nature shall also be included in this concept.

This consideration will not be considered private in stores or commercial premises used for the sale of goods.

Article 49. Imports of goods for examination, analysis or testing.

One. Imports of goods intended for examination, analysis or testing to determine their composition, quality or other technical characteristics for the purposes of information or industrial research shall be exempt from the tax. or commercial.

Goods that are used in examinations, analyses or tests that themselves constitute commercial promotion operations are excluded from the exemption.

Two. The exemption shall only apply to the quantity of the said goods which is strictly necessary for the attainment of the stated objectives and shall be conditional on them being totally consumed or destroyed in the course of the research operations.

However, the exemption shall also extend to the remaining products which may result from such operations if, with the approval of the Administration, they were destroyed or converted into goods without commercial value, abandoned in favour of the free State of expenditure re-exported to a third country. In the absence of such authorisation, the products mentioned above shall be subject to the payment of the tax in the state in which they are found, with reference to the time when the examination, analysis or test is completed.

For these purposes, it is understood by other products that they result from the examinations, analyses or tests, or the goods imported for that purpose which were not actually used.

Article 50. Imports of goods for the protection of intellectual or industrial property for the competent bodies.

Imports of trademarks, models or designs, as well as files relating to the application for intellectual or industrial property rights for the competent bodies, shall be exempt from the tax. process them.

Article 51. Imports of tourist documents.

Imports of the following tourist documents will be exempt from the tax:

1. "1". These are intended to be distributed free of charge for propaganda purposes on trips to places outside the Community, mainly to attend meetings or demonstrations that are cultural, tourist, sports, religious or professional, provided that they do not contain more than 25 per 100 of private commercial advertising and that its purpose of general propaganda is evident.

2. The lists or yearbooks of foreign hotels, as well as the guides of transport services, exploited outside the Community and which have been published by official tourism agencies or under their sponsorship, provided that they are For free distribution, they do not contain more than 25 per 100 private commercial advertising.

3. The technical material sent to the accredited representatives or correspondents appointed by official national tourism bodies, which is not intended for distribution, such as yearbooks, lists of telephone or telex subscribers, list of hotels, trade fair catalogues, samples of craft products with no estimable commercial value, documentation on museums, universities, thermal stations and other similar institutions.

Article 52. Imports of miscellaneous documents.

Imports of the following goods will be exempt from the tax:

1. º Documents sent free of charge to public entities.

2. The publications of governments of third countries and international official agencies for their free distribution.

3. º Voting ballots for elections convened by established bodies outside the territory of application of the tax.

4. The objects intended to serve as proof or for similar purposes before the courts, tribunals or other official instances of the Kingdom of Spain.

5. º Recognition of signatures and related printed circulars that are issued in the usual exchanges of information between public services or banking establishments.

6. The official printed matter to the Banco de España.

7. º Reports, activity reports, information notes, prospectuses, subscription bulletins, and other documents addressed to holders or subscribers of securities issued by foreign companies.

8. ° The perforated sheets, sound records, microfilms and other recorded media used for the transmission of information transmitted free of charge to their recipients.

9. The files, files, forms and other documents intended for use in international meetings, conferences or congresses, as well as the minutes and summaries of such events.

10. Drawings, technical drawings, copies, descriptions and other similar documents imported for the procurement or execution of orders or for participation in a competition organised in the territory of application of the tax.

11. Documents intended for use in examinations organised in the field of application of the tax by institutions established outside the Community.

12. Forms intended to be used as official documents in the international traffic of vehicles or goods, pursuant to international conventions.

13. Forms, labels, transport titles and similar documents issued by transport undertakings or hotels established outside the Community and addressed to travel agencies established in the territory of application of the tax.

14. Forms and titles of transport, bills of lading, transport letters and other commercial or office documents already used.

15. The official forms of the national or international authorities and the forms adjusted to international models, which are run by associations established outside the Community, to the relevant associations established in the territory of application of the tax for distribution.

16. Photographs, slides and clichés for photographs, even accompanied by legends, aimed at press agencies or editors of newspapers or magazines.

17. Official publications constituting the means of expression of the public authority of the country of export, of international bodies, of public entities and bodies governed by public law, established in the country of export, as well as the printed by foreign political organisations officially recognised as such by Spain on the occasion of elections, provided that such publications and forms have been taxed on the value added tax or a tax analogue country in the exporting country and have not been subject to export relief.

Article 53. Imports of audiovisual material produced by the United Nations Organization.

Imports of audiovisual materials of an educational, scientific or cultural nature, produced by the United Nations Organization or any of its specialized agencies, which are related to continuation:

NC Code

Commodity Designation

3704 00

-Plates, films, paper, cardboard and textiles, photographic, impressed but not revealed:

3704 00 10

-Plates and movies.

-Movies Film, positive, educational, scientific or cultural

3705

-Plates and films, photographic, impressed and revealed, except cinematographic ones:

-Of an educational, scientific or cultural character.

3706

Film films, impressed and revealed, with sound recording or without the or with sound recording only:

3706 10

-Width or equal to 35 mm:

-Other:

3706 10 99

-Other positive ones.

Current Movies (whether or not they have sound) that collect events that are currently in character at the time of the import and imported for reproduction in number of two copies per topic at most.

-File movies (whether they have sound or not) intended to accompany current movies.

Recreational films especially suitable for children and young people

Other educational ones, scientific or cultural

3706 90

-Other positive

ex 3706 90 51

ex 3706 90 91

ex 3706 90 99

-Breaking movies (whether or not they have sound) that pick up events that are current at the time of import and imported for reproduction in number of two copies per topic at most.

-File movies (whether they have sound or not) intended to accompany current movies.

-Recreational films especially suitable for children and young people

-Others of an educational, scientific or cultural nature.

4911

Other printed, including prints, prints, and photographs:

-Other:

4911 99

-Other:

4911 99 90

-The others.

- Micro-technology or other supports used by information and documentation services by computer, educational, scientific or other cultural.

-Murals intended exclusively for demonstration and teaching.

8524

Disks, tapes, and other sound recording media or for similar recordings, recorded, including matrices and galvanic moulds for the manufacture of discs with the exclusion of products from Chapter 37

-Of an educational, scientific, or cultural character.

9023 00

Instruments, appliances, and models, projected for demonstrations (for example in teaching or exhibitions), that are not susceptible to others uses:

-Models, models, and murals of an educational, scientific or cultural character, intended exclusively for demonstration and teaching

-Maquettes or reduced visual models of abstract concepts such as molecular structures or mathematical formulas.

.

Holograms for laser projection.

Multimedia Games

Scheduled teaching material, including equipment in the form of equipment, accompanied by the corresponding printed material.

Article 54. Imports of collection or art objects.

Imports of educational, scientific or cultural objects of character, not intended for sale and imported by museums, galleries and other establishments authorized for sale, shall be exempt from the tax. receive those objects with exemption.

The exemption will be conditional on the objects being imported for free or, if they are for consideration, to be delivered by a person or Entity who does not act as an employer or professional.

Article 55. Imports of materials for the packaging and protection of goods.

Imports of materials used for the conditioning or protection, including thermal, of goods during their transport shall be exempt from the tax provided that the materials are complied with Following requirements:

a) That they are not normally capable of reuse.

b) That their consideration is included in the tax base of the import tax on the goods to which they relate.

Article 56. Imports of goods for the purpose of conditioning or feeding on animal routes.

Imports of goods for the purpose of conditioning or feeding on imported animals shall be exempt from the tax provided that the goods are used or distributed to the animals during the period of transport.

Article 57. Imports of fuels and lubricants.

One. Imports of fuels and lubricants contained in the tanks of motor vehicles, industrial and tourism vehicles and those of special use containers which are introduced into the territory of application shall be exempt from the tax. of the tax, with the following requirements:

1. The fuel contained in the normal tanks of commercial motor vehicles and special purpose containers may only be imported with exemption up to the limit of 200 litres.

For other vehicles, the fuel contained in the normal tanks may be imported with exemption without limitation.

2. The fuel contained in the portable tanks of the tourist vehicles may only be imported with exemption up to the limit of 10 litres.

3. Lubricants on board vehicles in the quantities corresponding to the normal operating requirements of such vehicles during the course of the journey.

Two. For the purposes of this Article, it is understood by:

1. Industrial motor vehicle: Any motor vehicle capable of travelling by road which, by its characteristics and equipment, is suitable and intended for transport, with or without remuneration, of persons, with capacity more than nine persons including the driver, or goods, as well as other industrial uses other than transport.

2. Vehicle motor vehicle: All motor vehicle, suitable for road traffic which is not included in the concept of an industrial motor vehicle.

3. Special Use Containers: All container equipped with specially adapted devices for refrigeration, oxygenation, thermal insulation or similar systems.

4. 'Normal deposits' means deposits, including gas, incorporated in a fixed manner by the manufacturer in all series vehicles or in containers of the same type and the provision of which permits direct use of the fuel in the traction of the vehicle or, where appropriate, the operation of the cooling systems or any other with which the vehicle or special purpose containers are fitted.

Three. Fuels admitted with exemption may not be used in vehicles other than those in which they were imported, not taken from them, or stored, except where the said vehicles were the subject of a necessary repair, nor may it be the subject of an onerous or free transfer by the beneficiary of the exemption.

In another case, the amounts that would have received the aforementioned irregular destinations will be subject to the tax.

Article 58. Imports of coffins, materials and objects for cemeteries.

One. Imports of caskets and urns containing bodies or traces of their incineration, as well as flowers, wreaths and other ornamental objects, carried by persons residing in a third country attending funerals or at funerals, shall be exempt from the tax. use them to decorate the graves located in the territory of application of the tax, provided that they are presented in quantities which are not themselves of a commercial activity.

Two. Imports of goods of any kind intended for the construction, preservation or decoration of cemeteries, graves and memorials to the war victims of a third country, held in the country, shall also be exempt. the territory of application of the tax, provided that such imports are carried out by duly authorised organisations.

Article 59. Imports of fishery products.

Imports made by maritime customs, of fishery products shall be exempt from the tax when the following requirements are met:

1. º which are carried out by the shipowners themselves of the fishing vessels or in the name and on behalf of the fishing vessels and come directly from their catches.

2. The products are imported in the same state in which they were captured or subjected to operations intended exclusively for the preservation of their products for marketing, such as cleaning, cutting, sorting and packaging, cooling, freezing or adding salt.

3. No such products would not have been subject to pre-import delivery.

Article 60. Imports of goods under diplomatic or consular arrangements.

Imports of goods on a diplomatic or consular basis shall be exempt from the tax when they are exempt from import duties.

Article 61. Imports of goods destined for international bodies.

Imports of goods by international organizations recognized by Spain and those carried out by its members with diplomatic status, with the limits and under the conditions laid down in the International conventions for which such bodies are set up or in the headquarters agreements thereof.

Article 62. Imports of goods destined for NATO.

Imports of goods by the forces of the other States parties to the North Atlantic Treaty shall be exempt from the tax in the terms laid down in the Convention between the States Parties to the North Atlantic Treaty. on the status of their forces.

Article 63. Reimports of goods.

The reimports of goods in the same state in which they were previously exported will be exempt from the tax when they are carried out by those who have exported them and also benefit from the exemption from the duties of import.

Article 64. Services related to imports.

Services, other than those declared exempt in Article 20 of this Law, whose consideration is included in the taxable amount of the imports of goods to which they relate, shall be exempt from the tax. in accordance with the provisions of Article 84 of this Law.

Article 65. Imports of goods which are linked to the depository regime other than customs.

shall be exempt from the tax, under the conditions and with the requirements to be determined by regulation, imports of goods which are linked to the depository regime other than customs, while remaining in such a situation, as well as the provision of services directly related to the above mentioned imports.

Article 66. Exemptions in imports of goods to avoid double taxation.

The following operations will be exempt from the tax:

1. The imports of goods whose delivery is understood in the territory of application of the tax, in accordance with the provisions of Article 68 (2), number 2. of this Law.

2. The temporary imports of goods with partial exemption from import duties, where they are transferred by their owner through transactions which are subject to and not exempt from the tax, as provided for in the Article 70, paragraph one, number 5, point (l) of this Act.

Article 67. General rules applicable to the exemptions provided for in this Chapter.

One. -Importer must provide sufficient evidence to demonstrate compliance with the requirements set forth in the preceding articles.

Two.-The equivalent in national currency of the amounts expressed in ECU in respect of the exemptions from the imports of goods shall be fixed annually by the Minister of Economy and Finance.

The applicable exchange rates shall be those on the first working day of October, and the amounts resulting may be rounded up to the limit of 2 ECU.

New values will apply from the next day of January 1.

The exchange rate in force at the time of the entry into force of this Law and those applicable in subsequent years may be maintained in the following year, where the applicable variation is less than 5% of the amount corresponding to the current year or where such variation would result in a reduction of the amounts established.

Title III

Place of realization of the taxable event

Chapter I

Deliveries of goods and services

Article 68. Place of delivery of the goods.

The place of fulfillment of the goods deliveries will be determined according to the following rules:

One. -deliveries of goods which are not subject to dispatch or transport shall be construed as being carried out in the territory of application of the tax where the goods are made available to the purchaser in that territory.

Two. -They shall also be understood to be carried out in the territory of application of the tax:

1. The supply of movable tangible property which must be the subject of dispatch or transport for the purpose of making it available to the acquirer, when the dispatch or transport is initiated in that territory, without prejudice to the provided for in paragraph 4 of this Article.

By way of derogation from the preceding paragraph, where the place of initiation of the dispatch or transport of goods to be imported is situated in a third country, the supplies of the goods shall be made by the importer and, where appropriate, by successive acquirers shall be understood as being carried out in the territory of application of the tax.

2. The deliveries of the goods to be installed or assembled before they are made available, when the installation is completed in the said territory. This rule shall apply only where the installation or assembly involves the immobilization of the delivered goods and their cost exceeds 15 per 100 of the total consideration corresponding to the delivery of the installed goods.

3. º The deliveries of real estate that radiate in that territory.

4. The supply of goods to passengers on board a vessel, an aeroplane or a train in the course of the part of a transport carried out within the Community, the place of which is in the Community the space of the tax and the place of arrival at another point in the Community.

When it is a return transport, the return journey will be considered as a different transport.

For the purposes of this number, it will be considered as:

(a) The part of a transport carried out within the Community, the part of a transport which, without stops in third territories, runs between the places of initiation and arrival situated in the Community.

(b) Place of initiation, the first intended place for the boarding of passengers within the Community, even after the last stop outside the Community.

(c) Place of arrival, the last intended place for landing in the Community of passengers also taken on board, even before another stop in third territories.

Three. -It shall be construed as being made in the territory of application of the tax for the supply of goods the dispatch or transport of which is initiated in another Member State to the said territory when the following conditions are met: requirements:

1. º that the dispatch or transport of the goods is carried out by the seller or on his own account.

2. That the recipients of the said deliveries are the persons whose intra-Community acquisitions of goods are not subject to the Tax pursuant to Article 14 of this Law, or any other person that does not have a passive subject condition.

3. The goods subject to such deliveries are different from the new means of transport, as defined in Article 13 (2) of this Law and the goods which are the object of installation or assembly referred to in paragraph 2, Number 2. of this Article.

4. The total amount, excluded from the tax, of the deliveries made by the employer or professional from another Member State to the territory of application of the tax, with the requirements of the preceding numbers, has exceeded the amount of 4,550,000 pesetas during the preceding calendar year.

This paragraph shall apply, in any case, to deliveries made during the current year, after the quantitative limit indicated in the preceding paragraph has been exceeded.

deliveries made under the conditions set out in this paragraph shall also be considered to have been made in the territory of application of the tax, even if the indicated quantitative limit has not been exceeded, where the they have opted for such a place of taxation in the Member State of dispatch or transport.

In the application of the limit to which this number refers, the amount of consideration for the supply of the goods cannot be considered to be divided into these effects.

Four. The supply of goods the dispatch or transport of which is to be initiated in that territory to another Member State shall not be understood to be carried out in the territory of application of the tax when the requirements are met. refer to numbers 1, 2, 2 and 3 of the preceding paragraph and the total amount of the same, excluding the tax, has exceeded during the preceding calendar year the limits set in that State for these purposes.

This paragraph shall apply, in any event, to the deliveries made during the current year from the moment the amount of the deliveries exceeds the quantitative limits laid down by the respective Member States. Target member states.

They may choose to apply the provisions of this paragraph, in the form that they regulate, employers whose sales to other Member States have not exceeded the limits indicated. The option shall comprise at least two calendar years.

By way of derogation from the foregoing paragraphs, the supply of goods shall not, in any event, be understood in the territory of application of the tax where the goods are the subject of taxes. Special.

Five.-The deliveries of goods that are the subject of Special Taxes, carried out under the conditions described in paragraph three, numbers 1 and 2. where the place of arrival of the dispatch or transport is in the territory concerned.

The amount of the supplies of the goods referred to in the preceding paragraph shall not be counted for the purposes of determining the limits provided for in paragraphs 3 and 4 above.

Six. -Where the goods subject to the deliveries referred to in paragraphs 3 and 4 of this Article are dispatched or transported from a third country and imported by the seller in a Member State other than that of final destination shall be understood to have been issued or transported from the Member State of import.

Article 69. Place of performance of the services. Rule of thumb.

One. -Services shall be understood to be carried out in the territory of application of the Tax when the supplier of the services is situated in that territory the seat of its economic activity, without prejudice to the Article 70 of this Law.

Two. The effects of this tax shall be understood as the seat of economic activity in the territory where the person concerned centralizes the management and the usual exercise of his business or professional activity, provided that lack of permanent establishments in other territories.

Three. -If the taxable person exercises his activity simultaneously in the territory of application of the Tax and in other territories, the services will be understood to be realized in the space field of the Tax when it radiating in him permanent establishment from which the provision of the same is performed.

Four. -In the absence of the above criteria, the service shall be considered to be the place of the address of the person who provides the services.

Five. For the purposes of this tax, permanent establishment shall be deemed to be any fixed place of business where the business or professional conduct economic activities.

In particular, they will have this consideration:

(a) The headquarters, branches, offices, factories, workshops, facilities, shops and, in general, the agencies or representations authorized to hire on behalf and on behalf of the taxable person.

(b) Mines, quarries or scorials, oil or gas wells or other natural product extraction sites.

(c) Construction, installation or assembly works for which the duration exceeds 12 months.

(d) Agricultural, forestry or livestock holdings.

e) Facilities operated on a permanent basis by an employer or professional for the storage and subsequent delivery of their goods.

f) The procurement centers for goods or for the purchase of services.

g) Real estate exploited for lease or for any title.

Article 70. Place of performance of the services. Special rules.

One. -The following services shall be understood to be provided in the territory of application of the tax:

1. The related directly to real estate that radiate in the territory.

They shall be considered directly related to real estate, inter alia, leases or disposals for any title of such property, including those of furnished dwellings; services relating to preparation, the coordination and implementation of real estate buildings; those of a technical nature relating to such buildings, including those provided by architects, apparatus and engineers; those of mediation in real estate transactions; management of real estate and real estate transactions; the rental of cash safety and the use of toll roads.

2. The transports by the part of the journey carried out in the same, including its airspace and jurisdictional waters.

3. The following services when physically performed in the said territory:

(a) Those of a cultural, artistic, sporting, scientific, teaching, recreational or similar character, including the organization of them, as well as the other accessories of the former.

b) Gambling.

c) The viewing of television programs.

d) Hotels, restaurant or camping, and, in general, supplies of beverages or food to be consumed in the same premises.

(e) Accessories for the carriage of goods, provided during transport and relating to the goods themselves, such as loading and unloading, transhipment, storage and similar services.

Mediation services will not be considered as accessories to the transports.

(f) Those made in movable tangible property, including the construction, processing and repair thereof, as well as the expert reports, opinions and assessments relating to such goods.

4. The telephone and telegraphic services and, in general, the telecommunications that are initiated in that territory.

5. The services listed below where the consignee is an employer or professional and radiating in that territory the seat of his or her economic activity or having a permanent establishment or, in his/her defect, the place of your address:

(a) The disposals and concessions of copyrights, patents, licenses, trademarks or trademarks and other intellectual or industrial property rights.

(b) The transfer or grant of trade funds, exclusive of purchase or sale or of the right to pursue a professional activity.

(c) Services provided under the terms of advertising, advertising, advertising, advertising or advertising.

The provisions in this letter will not apply to promotion services.

(d) Professional advisory services, audit, engineering, study cabinet, advocacy, consultants, accounting or tax experts, and other analogues, except those included in the number

.

e) The processing of data by computer procedures, including the provision of specific computer products.

(f) The provision of information, including procedures and experiences of a commercial nature.

g) Services for translation, correction or composition of texts, as well as those provided by interpreters.

(h) The insurance, reinsurance, capitalization and financial operations described in Article 20 (1), numbers 16 and 18 of this Law, including those that do not qualify for exemption.

The above paragraph does not extend to the security box rental.

i) Business management.

j) The disposals, even for a given time, of the services of natural persons.

k) The dubbing of films.

l) Leases of movable property, with the exception of means of transport and containers.

m) Obligations to not fully or partially render any of the services mentioned in this issue.

n) Mediation and management in the operations defined in the preceding letters of this number, when the intermediary or manager is acting on behalf and on behalf of others.

6. The mediation services, in the name and on behalf of third parties, in operations other than those included in the numbers 1. and 5. of this paragraph and in Articles 72 and 73 of this Law, when:

(a) The abovementioned operations are carried out in the territory of application of the tax, unless the recipient of the mediation service has communicated an identification number to the service provider of the Value Added Tax attributed by another Member State.

(b) The transactions would have been effected materially in another Member State, but the addressee of the mediation service would have communicated to the service provider an identification number for the purposes of the Value Tax. Added by the Spanish Administration.

7. The services, with the exception of transport, provided to passengers, on board a vessel, an aeroplane or a train, in the course of the part of a transport carried out within the Community, the place of which is in the space field of the tax and the place of arrival at another point in the Community, in the terms defined in Article 68 (2), number 4. of this Law.

Two. The services referred to in paragraph 5 of the preceding paragraph shall not be considered to have been carried out in the territory of application of the tax when they are provided by an employer or professional established in that territory and the the recipient of the same is established or domiciled outside the Community or is an employer or professional established in the Community.

Chapter II

Intra-Community Operations

Article 71. Place of completion of intra-Community acquisitions of goods.

One. -Intra-Community acquisitions of goods shall be considered to be made in the territory of application of the tax when the place of the arrival of the expedition or transport to the destination is located in this territory acquirer.

Two. -Intra-Community acquisitions as referred to in Article 13, number 1. of this Law shall also be considered to be carried out in the territory of application of the tax when the acquirer has communicated to the seller the identification number for the purposes of the value added tax attributed by the Spanish authorities, in so far as they have not been taxed in the Member State of arrival of the dispatch or transport.

Article 72. Place of completion of intra-Community transport of goods.

One.-The intra-Community transport of goods shall be considered to be carried out in the territory of application of the tax:

1. Where transport is initiated in that territory, unless the consignee has communicated to the carrier an identification number for the purposes of the value added tax attributed by another State member.

2. Where the transport is initiated in another Member State but the recipient of the service has communicated to the carrier an identification number for the purposes of the value added tax attributed by the administration

Two. -A the effects of the provisions of this Law, shall be understood by:

(a) Intra-Community transport of goods: the transport of goods whose places of initiation and arrival are situated in the territories of two different Member States.

(b) Place of commencement: the place where the transport of the goods actually begins, without taking into account the journeys made to the place where the goods are located.

c) Place of arrival: the place where the transport of the goods is effectively completed.

Article 73. Place of completion of the ancillary services to the intra-Community transport of goods.

ancillary services to intra-Community transport shall be understood as being carried out in the territory of application of the tax:

1. Where they are materially provided in that territory, unless the recipient has communicated to the service provider an identification number for the purposes of the value added tax attributed by another State member.

2. When they had been materially borrowed in another Member State, the recipient would have communicated to the service provider an identification number for the purposes of the value added tax attributed by the Spanish administration.

Article 74. Place of completion of the mediation services in the intra-Community transport of goods and in the ancillary services to such transport.

One. -Mediation services, in the name and on behalf of third parties, in the intra-Community transport of goods shall be considered to be provided in the territory of application of the tax:

1. Where the place of the start of transport is located in the territory concerned, unless the recipient of the mediation service has communicated to the service provider an identification number for the purpose of the Value added tax attributed by another Member State.

2. Where the place of commencement of transport is located in another Member State, but the addressee of the mediation service has communicated to the service provider an identification number for the purposes of the tax the value added by the Spanish authorities.

Two.-Mediation services, in the name and on behalf of others, in ancillary services to intra-Community transport of goods shall be considered to be provided in the territory of application of the tax:

1. When the ancillary services are physically carried out in the territory, unless the recipient of the mediation service has communicated to the service provider an identification number for the purpose of the Value added tax attributed by another Member State.

2. Where ancillary services are physically carried out in another Member State, but the addressee of the mediation service has communicated to the service provider an identification number for the purposes of the tax on the Value added by the Spanish authorities.

Title IV

Devengo of tax

Chapter I

Deliveries of goods and services

Article 75. Tax accrual.

One. The tax will be payable:

1. In the supply of goods, where their making is available to the acquirer or, where appropriate, when they are made in accordance with the law applicable to them.

By way of derogation from the foregoing paragraph, in the supply of goods made under contracts of sale with a reserve of domain agreement or any other suspensive condition, of lease-sale of goods or of lease of goods with a transfer clause of the property binding on both parties, the tax shall be payable where the goods constituting their object are placed in the possession of the acquirer.

2. º In the services capabilities, when they are rendered, executed, or performed the taxed operations.

However, in the case of the execution of work with material input, at the time when the goods to which they relate are made available to the owner of the work.

3. In the transfer of goods between the principal and the commission under contracts of sale commission, where the latter acts in his own name, at the time the commission delivers the goods respective goods.

In the case of supplies of goods made under contracts for which one of the parties delivers to the other movable property, the value of which is estimated at a certain amount, obliging those who receive them to seek their sale within a period of time and to return the estimated value of the goods sold and the remaining unsold goods, the accrual of the deliveries relating to the goods sold shall take place where the person who receives them makes them available to the acquirer.

4. In the transmissions of goods between the comionist and the comitent made under contracts of commission of purchase, when the former acts in his own name, at the moment when the commission is given the goods to that they refer to.

5. º In self-consumption assumptions, when taxed operations are performed.

However, in the cases referred to in the third subparagraph of Article 9 (1) (d) of this Law, the tax shall be payable:

a) When circumstances that determine the limitation or exclusion of the right to deduction occur.

(b) The last day of the year in which the goods constituting the object are intended for operations which do not give rise to the right to deduct.

c) The last day of the year in which the general prorate rule applies.

d) When the accrual of the exempt delivery occurs.

6. In the transfers of goods referred to in Article 9, number 3. of this Law, at the time the dispatch or transport of the goods is initiated in the Member State of origin.

7. º In leases, in supplies and, in general, in successive or continuing operations, at the time when the share of the price that comprises each perception is required.

The operations referred to in the second paragraph of the preceding paragraph 1 are excepted from the preceding paragraph.

Two. By way of derogation from the preceding paragraph, in the case of transactions subject to taxation arising from advance payments prior to the taxable event, the tax shall be payable at the time of the total or partial recovery of the price by the amounts effectively received.

Chapter II

Intra-Community acquisitions of goods

Article 76. Tax accrual.

In intra-Community acquisitions of goods, the tax shall be payable at the time when the deliveries of similar goods are considered to be effected in accordance with the provisions of Article 75 of this Law.

Where appropriate, the provisions of Article 75 (2) shall apply.

Also, in the cases of affectation of goods referred to in Article 16, number 2, of this Law, the accrual shall take place at the time when the dispatch or transport of the goods is initiated in the Member State of source.

Chapter III

Imports

Article 77. Tax accrual.

One. In the case of imports of goods, the accrual of the duty shall be at the time when the accrual of the import duties would have taken place, in accordance with the customs legislation, irrespective of whether or not such imports are subject to the above import duties.

However, in the case of abandonment of the depository regime other than the customs procedure, the accrual shall take place at the time of the abandonment of the customs procedure.

Two. In transactions assimilated to imports as defined in Article 19 of this Law, the accrual shall take place at the time when the circumstances set out therein are in place.

Title V

Tax Base

Chapter I

Deliveries of goods and services

Article 78. Tax base. Rule of thumb.

One. The taxable amount of the tax shall be the total amount of the consideration of the transactions subject to the tax from the consignee or third parties.

Two. In particular, they are included in the concept of consideration:

1. The expenses of commissions, ports and transportation, insurance, premiums for advance benefits, interest in deferred payments and any other effective credit in favor of the person making the delivery or providing the service, derived from the principal or ancillary services to the same.

2. The accrued interest as a result of the delay in the payment of the price.

3. The subsidies directly linked to the price of the transactions subject to the tax.

They shall be considered to be directly linked to the price of the transactions subject to the tax on subsidies established on the basis of the number of units delivered or the volume of the services provided when they are determined with prior to performing the operation.

4. º The taxes and levies of any class that fall on the same taxable transactions, except the Value Added Tax.

The provisions of this number shall include excise duties which are required in respect of goods which are the subject of taxable transactions, with the exception of excise duty on certain means of transport.

5. º Perceptions held under the right by the obligation to perform the provision in the cases of resolution of the transactions subject to the tax.

6. º The amount of packaging and packaging, including those liable to be returned, charged to the recipients of the operation, whatever the concept for which the amount is collected.

7. º The amount of the debts assumed by the recipient of the transactions subject to total or partial consideration of the transactions.

Three. They shall not be included in the tax base:

1. The amounts received by reason of compensation, other than those referred to in the previous paragraph, which, by their nature and function, do not constitute consideration or compensation for the supply of goods or services subject to the tax.

2. º The discounts and bonuses that are justified by any means of proof admitted in law and which are granted prior to or at the same time when the operation is carried out and based on it.

The provisions of the preceding paragraph shall not apply where the price of the minorings constitutes remuneration for other transactions.

3. The sums paid in the name and on behalf of the client by virtue of the express mandate of the client. The taxable person shall be obliged to justify the actual amount of such expenditure and may not deduct the tax which would have been imposed on them.

Four. Where the Value Added Tax quotas that are taxed on the transactions subject to that tax have not been expressly passed on to an invoice or equivalent document, the consideration shall be deemed not to include such fees.

Except as provided in the preceding paragraph:

1. The cases in which the express impact of the tax is not compulsory.

2. º The assumptions referred to in paragraph 2, number 5. of this article.

Article 79. Tax base. Special rules.

One. In the case of transactions where the consideration does not consist of money, it shall be treated as a taxable base which would have been agreed under normal market conditions at the same stage of production or marketing, between independent.

However, if the consideration consisted partially in money, the result of adding to the value in the market of the consideration would be considered basis the amount of the consideration the amount of the money part of the itself, provided that the result is greater than that determined by application of the provisions of the preceding paragraph.

Two. Where, in the same operation and for the sole price, goods are delivered or services of various kinds are provided, including in the case of transmission of all or part of a business estate, the taxable amount corresponding to each they shall be determined in proportion to the market value of the goods delivered or the services provided.

The provisions of the preceding paragraph shall not apply where such goods or services constitute the object of ancillary services of another principal subject to the tax.

Three. In the case of self-consumption and transfer of goods, as referred to in Article 9 (1) and (3) of this Law, the following rules shall apply for the determination of the taxable amount:

1. If the goods were delivered in the same state in which they were acquired without having undergone any process of manufacture, processing or processing by the taxable person himself or on his own account, the taxable amount be the one that was fixed in the transaction for which the goods were acquired.

Dealing with imported goods, the tax base will be the one that would have prevailed for the settlement of the import tax.

2. If the goods delivered have undergone processing or processing by the transferor or on his own account, the taxable amount shall be the cost of the goods or services used by the taxable person for the purposes of the the procurement of such goods, including personnel costs incurred for the same purpose.

3. However, if the value of the delivered goods has undergone alterations as a result of its use, deterioration, obsolescence, deactivation, revaluation or any other cause, it shall be considered as a basis taxable the value of the goods at the time the delivery is made.

Four. In the case of self-consumption of services, the cost of providing the services included, where appropriate, the depreciation of the assets transferred shall be considered as a tax base.

Five. Where there is a link between the parties involved in the transactions subject to the tax, prices which are significantly lower than normal prices are agreed, the tax base may not be lower than that which would result from the application of the rules laid down in paragraphs 3 and 4 above.

The linkage may be tested by any of the eligible media.

For these purposes, it will be assumed that there is linkage:

(a) In the event that one of the intervening parties is a taxable person of the Company Tax, where this is deducted from the regulatory rules of that tax.

(b) In transactions between taxable persons and persons linked to them by employment or administrative relations.

(c) In the operations performed between the taxable person and his or her spouse or their consanguine relatives up to and including the second degree.

Six. In the transfer of goods from the principal to the commission under contracts of sale commission in which the commission acts on its own behalf, the tax base shall be constituted by the consideration agreed by the committee less than the amount of the fee.

Seven. In the transfer of goods from the commission to the principal, pursuant to purchase commission contracts in which the commission has acted on its own behalf, the tax base shall be constituted by the consideration agreed by the comionist plus the amount of the commission.

Eight. In the case of services carried out on behalf of the third party, where the person providing the services acts on his own behalf, the taxable amount of the transaction between the principal and the commission shall be the consideration of the the commission's concerted service minus the amount of the commission.

Nine. In the case of acquisitions of services carried out on behalf of third parties, where the person acquiring the services acts in his own name, the taxable amount of the operation carried out between the commission and the principal shall be the consideration of the consideration. of the service agreed by the commission plus the amount of the commission.

Ten. In the case of transactions whose consideration has been fixed in currency or currency other than Spanish currency, the seller exchange rate, fixed by the Banco de España, which is in force at the time of the accrual, shall apply.

Once. In the taxable amount of the operations referred to in the preceding paragraphs, as appropriate, the expenditure or components, respectively, in paragraphs 2 and 3 of the previous Article, shall be included or excluded.

Article 80. Modification of the tax base.

One. The taxable amount determined in accordance with the provisions of Articles 78 and 79 above shall be reduced by the following amounts:

1. The amount of packaging and packaging that can be reused that have been returned.

2. º The discounts and bonuses awarded after the time the operation has been performed as long as they are duly justified.

Two. Where, by a firm, judicial or administrative decision, or in accordance with the law or the trade practice, the transactions are not fully or partially affected or the price is altered after the date on which the transaction was carried out, the Tax base will be amended to the corresponding amount.

Three. In the cases referred to in the preceding paragraphs, the reduction of the tax base shall be conditional upon compliance with the requirements which are laid down in regulation.

Four. If the amount of consideration is not known at the time of the tax accrual, the taxable person shall fix it on a provisional basis by applying sound criteria, without prejudice to his/her rectification when that amount is known.

Article 81. Determination of the tax base.

One. As a general rule, the tax base shall be determined on a direct estimate basis, without any exceptions other than those laid down in this Law and in the rules governing the indirect estimation of taxable bases.

The application of the indirect estimation scheme shall comprise the amount of the purchases of goods and services carried out by the taxable person and the input tax corresponding to them.

Two. The objective estimation scheme for the determination of the tax base may be established in the economic sectors or activities and subject to the limitations specified.

In no case shall this scheme be applied in the supply of immovable property or in the operations referred to in Articles 9, number 1, points (c) and (d), 13, 17 and 84, paragraph 1, number 2. of this Act.

Three. In the case of non-filing of the declaration-settlements, the provisions of Article 168 of this Law shall be in relation to the provisional liquidation of the trade.

Chapter II

Intra-Community acquisitions of goods

Article 82. Tax base.

One. The taxable amount of intra-Community acquisitions of goods shall be determined in accordance with the provisions of the preceding chapter.

In particular, in the acquisitions referred to in Article 16 (2) of this Law, the tax base shall be determined in accordance with the provisions of Article 79 (3) of this Law.

In the cases of receipt of a work performance referred to in Article 16 (1) of this Law, the taxable amount shall be determined in accordance with the rules applicable to the reimports of goods covered by the Article 83, paragraph 2, rule 1. also of this Law.

In the event that the acquirer obtains the refund of the excise duties in the Member State of departure of the shipment or the transport of the goods, his tax situation shall be regulated in the manner determined regulentarily.

Two. Where the provisions of Article 71 (2) apply, the taxable amount shall be that corresponding to intra-Community acquisitions which have not been taxed in the Member State of arrival of the dispatch or transport of the goods. goods.

Chapter III

Imports

Article 83. Tax base.

One. Rule of thumb.

In the case of imports of goods, even within the meaning of Article 18 (1), second, of this Law, the tax base shall be added to the value which the Community provisions define as customs value. the following concepts as soon as they are not included:

(a) Taxes, duties, levies and other charges payable outside the territory of application of the tax, as well as those payable on the occasion of importation, with the exception of the value tax Added.

(b) ancillary expenses, such as commissions and costs of packaging, transport and insurance, which are produced up to the first place of destination of the goods within the Community.

"first place of destination" means the one shown in the transport document or in any other document which protects the entry of the goods within the Community. In the absence of such an indication, the place of destination shall be deemed to be the place where the first unbundling of the goods occurs within the Community.

Two. Special rules.

1. The basis of assessment of the reimports of goods temporarily exported outside the Community to be the subject of repair, processing, adaptation or contract work shall be the consideration of the referred to in accordance with the rules set out in Chapter I of this Title.

The concepts referred to in points (a) and (b) of the previous paragraph shall also be included in the tax base where they are not included in the consideration defined in the preceding paragraph.

2. The taxable amount of the imports referred to in Article 19 (1), (2), (2) and (3) shall include the amount of consideration for all operations relating to the corresponding means of transport, carried out prior to these imports, which would have benefited from the exemption from the tax.

3. The taxable base of the goods leaving the customs warehousing procedure other than the customs procedure shall be as follows:

(a) For goods coming from another Member State or from third countries, the rules of Article 82 or paragraph one of this Article, or, where appropriate, the rules of the last Article, shall apply, respectively, delivery made to that repository.

(b) For goods from the interior of the country, which corresponds to the last delivery of such goods exempt from the tax.

(c) For goods resulting from processes of incorporation or transformation of the goods covered by the preceding letters, the sum of the taxable bases resulting from the application of the rules contained in those letters.

d) In all cases, it must include the amount of the consideration for the services exempt from the tax provided after the importation, intra-Community acquisition or, where appropriate, the last instalment of the goods.

4. The taxable base of the other transactions referred to in Article 19 (5) of this Law shall be the sum of the consideration of the last instalment or intra-Community acquisition of goods and services provided after such delivery or acquisition, exempt all of them from the tax, determined in accordance with the provisions of Chapters I and II of this Title.

5. In the case of imports of standard computer products, the tax base shall be that corresponding to the support and the programmes or information incorporated therein.

Three. The rules laid down in Article 80 of this Law shall also apply, where appropriate, to the determination of the taxable amount of imports.

Four. Where the determining elements of the tax base have been fixed in currency or currency other than the Spanish currency, the exchange rate shall be determined in accordance with the Community provisions in force for calculating the customs value.

Title VI

Passive Subjects

Chapter I

Deliveries of goods and services

Article 84. Taxable persons.

One. They shall be taxable persons:

1. No natural or legal persons who have the status of employers or professionals and make the supplies of goods or provide services subject to the tax, except as provided for in the following number.

2. No employers or professionals for whom the taxable transactions are carried out, when they are carried out by persons or entities not established in the territory of application of the tax.

However, the provisions of the preceding paragraph do not apply in the following cases:

(a) Where the consignee is not established in the territory of application of the tax and is provided with services other than those covered by Articles 70, paragraph 1, number 5, 72, 73 and 74 of this Law.

(b) In the case of supplies of goods referred to in Article 68 (3) and (5) of this Law.

Two. For the purposes of this Law, taxable persons who hold the seat of their economic activity, a permanent establishment or their tax office shall be deemed to be established in the territory of application of the tax, even if do not carry out the operations subject to the tax from that establishment.

Three. The following are considered to be taxable persons, the communities of property and other entities which, lacking legal personality, constitute an economic unit or a separate property liable to be imposed, when they carry out transactions subject to tax.

Chapter II

Intra-Community acquisitions of goods

Article 85. Taxable persons.

In the intra-Community acquisitions of goods, the taxable persons shall be liable to them, in accordance with the provisions of Article 71 of this Law.

Chapter III

Imports

Article 86. Taxable persons.

It will be taxable taxable persons who perform the imports.

To be considered importers, provided that the requirements laid down in customs legislation are met in each case:

1. The recipients of the imported goods, whether they are acquirers, transferee or owners of the goods or consignees acting in their own name on the importation of such goods.

2. º Travelers, for goods that lead to entry into the territory of application of the tax.

3. The owners of the goods in the cases not covered by the previous numbers.

4. º The acquirers or, where applicable, the owners of the goods referred to in Article 19 of this Law.

Chapter IV

Tax Officers

Article 87. Responsible for the tax.

One. They shall be jointly liable for the corresponding tax liability for the addressees of the transactions subject to taxation which, by means of their inaccurate statements or statements, have benefited from exemptions, cases of non- the application of lower tax rates than those resulting from the application of the law.

Two. in the case of imports of goods, they shall also be jointly and severally liable for the payment of the tax:

1. The guarantor associations in the cases determined in the international conventions.

2. The RENFE, when acting on behalf of third parties under international conventions.

3. The Customs Agents, when acting in their own name and on behalf of their principals.

Three. Customs agents acting in the name and on behalf of their clients shall be liable for payment of the tax.

Four. The responsibilities set out in paragraphs 2 and 3 shall not be met by tax debts which are shown as a result of actions taken outside the customs offices.

Chapter V

Tax Impact

Article 88. Impact of tax.

One. Taxable persons shall have to pass on the amount of the tax on the person for whom the taxable transaction is carried out, the latter being obliged to bear it in so far as the impact is in accordance with the provisions of this Law, are the stipulations that exist between them.

In the supply of goods and services which are subject to and not exempt from the tax, the recipients of which are public entities, the taxable persons shall be deemed to be taxable persons when formulating their economic proposals, even if they are not exempt from the tax. they are verbal, have included within the same the value added tax which, however, must be passed on as an independent item, where appropriate, in the documents to be filed for recovery, without the overall amount The contract has been increased as a result of the recording of the tax.

Two. The impact of the tax shall be effected by means of an invoice or an analogue document, which may be transmitted by telematics, under the conditions and with the requirements to be determined in accordance with the rules.

For these purposes, the quota shall be entered separately from the tax base, even in the case of administratively fixed prices, indicating the tax rate applied.

The operations to be regulated shall be exempted from the provisions of the preceding paragraphs of this paragraph.

Three. The impact of the tax shall be effected at the time of issuing and delivering the corresponding invoice or similar document.

Four. The right to impact shall be forfeited where one year has elapsed since the date of the accrual.

Five. The recipient of the transaction taxed on the value added tax shall not be obliged to bear the impact of the transaction before the date of the accrual of the tax.

Six. Disputes which may arise with reference to the impact of the tax, both as regards the origin and the amount of the tax, shall be considered as tax in nature for the purposes of the corresponding claims on the road economic-administrative.

Article 89. Rectification of the tax quotas passed on.

One. The correction of the tax rates passed on must be effected in cases of incorrect fixing of those quotas, where the determining circumstances of their value vary or where, on the basis of the right, the transactions taxed, provided that not more than five years have elapsed from the date on which the tax on the taxable transaction or, where applicable, the date on which the circumstances have occurred, was due modification of the consideration or determinants of the ineffectiveness of the taxed operation.

Two. By way of derogation from the above paragraph, the correction of the tax quotas shall not be carried out in the following cases:

1. Cando the rectification implies an increase in the shares passed on and the addressees of the transactions do not act as businessmen or professionals of the tax, except in cases of legal elevation of the tax rates where the correction may be made in the month in which the new tax rates enter into force and in the following one.

2. In the case of the tax authorities, the tax authorities shall show, through the corresponding liquidations, tax payments due and no higher than those declared by the taxable person and the conduct of the this is a tax infringement constitutive.

Title VII

The tax rate

Article 90. General tax rate.

One. The tax shall be required at the rate of 15 per 100, with the exception of the following Article.

Two. The tax rate applicable to each transaction shall be that in force at the time of the accrual.

Three. Reimports of goods which have been temporarily exported outside the Community and which are reimported after having been the subject of a third country of work for the repair, processing, adaptation, execution or incorporation of goods of other goods, the tax rate which would have been applied to the operations indicated if they had been carried out in the territory of application of the tax.

Article 91. Reduced tax rates.

One. The type of 6 per 100 applies to the following operations:

1. Deliveries, intra-Community acquisitions or imports of the goods listed below:

1. The substances or products, whatever their origin, which, due to their characteristics, applications, components, preparation and conservation status, are likely to be common and suitable for nutrition human or animal, in accordance with the provisions of the Food Code and the provisions laid down for its development, except for alcoholic beverages and soft drinks.

An alcoholic beverage means any liquid suitable for human consumption by ingestion containing ethyl alcohol and by refreshing beverages defined as such in the Spanish Food Code and its regulations. complementary, except:

a) Mineral waters or simply gaseous with carbon dioxide.

b) Simple syrups.

c) Horchattas.

d) The colourless gas.

For the purposes of this number, tobacco or substances unfit for human or animal consumption in the same state in which they were delivered or imported shall not be considered for food.

2. The animals, plants and other products likely to be used as usual and suitable for the production of the products referred to in the preceding number, directly or mixed with other products of different origin.

3. The following goods likely to be used as usual and suitable for agricultural, forestry or livestock activities: seeds, materials for the protection and reproduction of plants or animals, fertilizers and amendments, plant protection products, herbicides and organic waste.

The machinery, utensils or tools used in the above activities shall not be included in this number.

4. Water suitable for human or animal feed or for risk, even in a solid state.

5. The pharmaceutical specialties for veterinary purposes.

6. The appliances and accessories, including graduated glasses and lenses which are objectively considered to be intended only for the physical deficiencies of man or animals.

Medical devices, equipment, equipment and instruments that, objectively considered, can only be used to prevent, diagnose, treat, alleviate or cure diseases or diseases of man or animals.

The provisions of this number shall be without prejudice to the provisions of paragraph

.

7. º The buildings or parts thereof suitable for use as dwellings, including garages and attachments on them which are transmitted together.

No business premises shall be considered, even if they are transmitted in conjunction with the buildings or part thereof for housing or the buildings referred to in Article 20 (1), number 22. Sixth paragraph (c) of this Law.

The dwellings referred to in paragraph 2 of this Article shall not be included in this number.

2. The following services capabilities:

1. The carriage of passengers and their luggage.

2. The services of hospitality, camping and spa, restaurant services and, in general, the supply of meals and drinks to consume on the spot, even if they are made prior to the order of the recipient.

Except as provided in the preceding paragraph:

a) Services provided by five-star hotels.

b) Services provided by restaurants of three, four and five holders.

c) Mixed hospitality services, shows, discos, party rooms, barbecues or other analogues.

3. Agricultural, forestry and livestock ancillary services, as referred to in Article 127 of this Law, when excluded from the special arrangements for agriculture, livestock and fisheries.

4. The ones provided by interpreters, artists, directors and technicians, who are natural persons, to the producers of film films that can be exhibited in showrooms and to the organizers of works theatrical and musical.

5. º Public-way cleaning services, parks and public gardens.

6. The services of waste collection and waste treatment, cleaning of public sewers and the deratization of waste water and treatment of waste water.

7. Entry into theatres, circuses, amusement parks, concerts, libraries, museums, zoos, cinema halls and exhibitions, as well as similar cultural events to be determined regulentarily.

8. The provision of broadcast and television services to those who do not act as entrepreneurs or professionals, by paying fees or credits.

9. The services provided referred to in Article 20 (1), number 8. of this Law, where they are not exempt in accordance with those rules.

10. º Services provided by funeral companies, including deliveries of goods related to their own activity and cremation services.

11. Health care, dental care and thermal cures that do not enjoy exemption under Article 20 of this Law.

12. The amateur sports shows.

13. Trade exhibitions and fairs.

3. The execution of works, with or without the provision of materials, as a result of contracts directly formalised between the promoter and the contractor which are intended to build or rehabilitate buildings or parts thereof intended for use mainly to dwellings, including premises, equipment, garages, facilities and complementary services in them.

Buildings in which at least 50 per 100 of the built area is intended for use shall be considered primarily intended for housing.

Two. The type of 3 per 100 applies to the following operations:

1. Deliveries, intra-Community acquisitions or imports of the goods listed below:

1. The common bread.

2. The breadmaking flours and cereals for processing.

3. The milk, even the sanitized, sterilized, concentrated, skimmed, evaporated and powdered.

4. The cheeses.

5. The eggs.

6. º The fruits, vegetables, vegetables, legumes and natural tubers that have not been the object of any transformation process.

7. º The books, newspapers and magazines that do not contain single or fundamentally advertising, as well as the complementary elements that are delivered jointly with these goods by unique price.

For these purposes, they shall be considered to be complementary to the magnetophonic tapes, discs, videocasses and other sound supports or similar videomagnetics whose acquisition cost does not exceed 50 per 100 of the price unit for sale to the public.

Books, newspapers and magazines will be understood to contain primarily advertising when more than 75 per 100 of the revenue they provide to their publisher is obtained by this concept.

The number of albums, scores, maps, drawing books and objects which, by their characteristics, can only be used as a school material, except for articles and apparatus, shall be considered as falling within this number. electronic.

8. The pharmaceutical specialties, the master formulas and the official preparations, as well as the medicinal substances used in their procurement, for medical purposes.

Not included in this issue are cosmetics or substances and products for use only in hygienic use.

9. The disabled cars referred to in issue 20 of the Annex to Royal Legislative Decree 339/1990 of 2 March, approving the articulated text of the Law on Traffic, Circulation of Motor Vehicles and Road Safety and wheelchairs for the exclusive use of people with disabilities.

Vehicles intended to be used as self-taxis or special self-passenger cars for the carriage of disabled persons in a wheelchair, either directly or prior to their adaptation.

The application of the reduced tax rate to the vehicles included in the preceding paragraph will require prior recognition of the right of the acquirer, who must justify the vehicle's destination.

10. Protheses and orthotics for people with disabilities.

11. º. The dwellings are administratively qualified as official protection of special regime, when the deliveries are carried out by the promoters of the same.

2. Repair services for cars and wheelchairs referred to in the first subparagraph of paragraph 1, 9. of this paragraph and the services for the adaptation of autotasis and self-passenger cars for persons with disabilities as referred to in paragraph 1. second paragraph of the same precept.

Title VIII

Deductions and Returns

Chapter I

Deductions

Article 92. Tax deductible fees.

One. Taxable persons may deduct from the value added tax contributions payable by taxable transactions in the interior of the country which, due in the same territory, have been incurred by direct or indirect impact. satisfied by the following operations:

1. The deliveries of goods and services by another taxable person.

2. º Imports of goods.

3. The deliveries of goods and services covered by Articles 9, number 1, points (c) and (d), and 84, paragraph 1, number 2, both of this Law.

4. Intra-Community acquisitions of goods as defined in Articles 13, number 1, and 16 of this Law.

Two. The right of deduction provided for in the preceding paragraph shall only be granted in so far as the goods and services acquired are used in the performance of the operations referred to in Article 94 (1) of this Law.

Article 93. Subjective requirements of the deduction.

One. They may make use of the right to deduct taxable persons from the tax on those who meet the following requirements:

1. Having the status of employers or professionals in accordance with the provisions of this Law.

2. º Haber presented the declaration of commencement of the activity referred to in Article 164 of this Law.

3. º Haber initiated the effective realization of the deliveries of goods or services corresponding to their economic activity.

Two. They may also make use of the right to deduct tax taxable persons who make occasional deliveries of the new means of transport referred to in Article 25 (1) and (2) of this Law.

Three. By way of derogation from paragraph 1, the quotas previously supported at the beginning of the operations of the activity may be deducted in accordance with Articles 111, 112 and 113 of this Law.

Also, the quotas that have been previously supported will be deductible from the presentation of the declaration of commencement of the activity from the moment the declaration was made or, failing that, the declaration-settlement for the period in which those quotas have been supported, provided that there is no formal request from the Administration or the inspector.

Four. The exercise of the right to deduct corresponding to the sectors or activities to which the special schemes governed by Title IX of this Law apply shall be carried out in accordance with the rules laid down in that Title for each of them.

Article 94. Operations whose realization causes the derbed to be deducted.

One. The taxable persons referred to in paragraph 1 of this Article may deduct the value added tax in accordance with Article 92 in so far as the goods or services, the acquisition or import of which is determined by the the right to deduction is used by the taxable person in carrying out the following operations:

1. The number of those made in the spatial scope of the tax application as follows:

(a) Deliveries of goods and services subject to and not exempt from Value Added Tax.

(b) the supply of services whose value is included in the taxable amount of the imports of goods, in accordance with Article 83 of this Law.

(c) Operations exempt under Articles 21, 22, 23, 24 and 25 of this Law, as well as other definitive exports of goods outside the Community which are not intended for the purposes of carrying out the operations referred to in the number 2. of this paragraph.

(d) Services provided by travel agencies that are exempt from tax pursuant to Article 143 of this Act.

2. The operations carried out outside the territory of application of the tax which would give rise to the right of deduction if they were carried out inside the tax.

3. The insurance, reinsurance, capitalization and services transactions relating to the same, as well as the banking or financial services, which would be exempt if they had been carried out in the territory of application of the tax, the provisions of Article 20 (1), (16) and (18) of this Law, provided that the recipient of such benefits is established outside the Community or that the said operations are directly related to exports outside the Community. of the Community and shall be effected from the moment when the goods are dispatched with such a destination, whatever the time when such operations were concluded.

For the purposes of the preceding subparagraph, persons or entities which do not have the status of employers or professionals shall be deemed not to be established in the Community where no such person or professional or professional person is situated in the Community. place of habitual or secondary residence, not the centre of its economic interests, nor do they provide, under the terms of the said territory, services under dependency arising from employment or administrative relations.

Two. The taxable persons referred to in paragraph 2 of the foregoing Article may only deduct the tax incurred or satisfied by the purchase of the means of transport which are the subject of the delivery referred to in Article 25 (2). two, of this Law, up to the amount of the tax that would be passed on if the delivery was not exempt.

Three. In no case shall the deduction of the fees in excess of the amount which it legally corresponds to before they have been accrued on the basis of entitlement.

Article 95. Limitations of the right to deduct.

One. Employers or professionals may not deduct the fees incurred or satisfied by the acquisitions or imports of goods or services which are not directly and exclusively concerned with their business or professional activity.

Two. They shall not be directly and exclusively affected by business or professional activity, inter alia:

1. The goods that are usually used for such activity and others of a non-business or professional nature for alternative periods of time.

2. º The goods or services that are used simultaneously for business or professional activities and for private needs.

3. º The goods or rights that do not appear in the accounting or official records of the business or professional activity of the taxable person.

4. The goods and rights acquired by the taxable person who do not integrate into their business or professional assets.

5. The goods to be used for the satisfaction of the personal or private needs of the employers or professionals, their family members or the staff dependent on them, with the exception of those intended for free accommodation at the premises or premises of the company of the staff responsible for the monitoring and safety of the staff, and the economic and social-cultural services of the staff at the service of the activity.

Three. The goods or services used for personal or private needs in an incidental and notoriously irrelevant

are exempted from the provisions of the numbers 1, 2, 2 and 5.

Four. By way of derogation from the foregoing paragraphs, in the case of property assets which only partially serve the purpose of the activity, the effect of that part of the activity shall be understood to be the effect of the activity in question. activity in question.

In this sense only those parts of the heritage elements that are susceptible to a separate and independent use of the rest will be considered affected.

In no case shall the indivisible heritage elements be subject to partial affectation.

Article 96. Exclusions and restrictions on the right to deduct.

One. They may not be deducted:

1. The quotas supported as a result of the acquisition, including by self-consumption, lease, import, transformation, repair, maintenance or use of passenger cars and their trailers, motorcycles, sports or recreational craft or craft, as well as accessories, spare parts, fuels, fuels and lubricants for such vehicles and the services relating to them, including parking and use of toll motorways.

The provisions of the preceding paragraph shall not apply in relation to the following vehicles:

(a) Those intended exclusively for the carriage of goods.

(b) Those intended exclusively for the provision of passenger transport services by way of consideration, with the exception of the quotas supported by the use of such vehicles, which shall not be deductible in any case.

(c) Those intended exclusively for the provision of driver or pilot teaching services by way of consideration.

d) Those intended by their manufacturers exclusively for the performance of tests, trials, demonstrations or sales promotion.

e) Those intended exclusively for the professional displacements of representatives or commercial agents.

f) Those used exclusively in surveillance services.

g) In general, those whose use does not result in the application of the provisions of Articles 26 and 27 of Law 18/1991 of 6 June of the Income Tax of the Physical Persons and may also be considered affections to the business or professional activity of the taxable person in accordance with the provisions of the previous Article.

2. The fees supported by travel or travel services and the costs of living and staying the taxable person himself, his staff or third parties, including those related to the business activity or professional, except that the amount of the same has the consideration of deductible expenditure for the purposes of the Income Tax of the Physical Persons or the Tax on Societies.

3. º The quotas supported on purchases or imports of food, tobacco and beverages or by hospitality, restaurant or entertainment services.

4. The quotas supported as a result of acquisitions, leases or imports of the following goods: jewels, jewelry, precious stones, natural or cultured pearls, objects made in whole or in part gold or platinum and the tapestries and objects covered by Article 139 of this Law.

For the purposes of this Tax, precious stones are the diamond, ruby, sapphire, emerald, aquamarine, opal and turquoise.

5. º The quotas supported as a result of acquisitions of goods or services intended for care for clients, employees or third parties.

They will not have this consideration:

(a) Free samples and low-value advertising objects as defined in Article 7, numbers 2. and 4. of this Law.

(b) Those described in paragraph 2, number 2. of this article which, at a time after their acquisition, are intended for care for clients, employees or third parties.

Two. The above paragraph is exempted from the quotas supported in the acquisitions or imports of the following goods and the receipt of the services listed below:

1. The goods that are objectively considered to be of exclusive industrial, commercial, agricultural, clinical or scientific application.

2. The goods destined exclusively for delivery or transfer of use, directly or through transformation, for consideration.

3. º The services received to be provided by way of consideration pursuant to transactions subject to the Tax.

Article 97. Formal requirements of the deduction.

One. Only taxable persons who are in possession of the supporting document of their right may exercise the right to deduct.

To be considered as supporting the right to deduction:

1. º The original invoice issued by the person performing the delivery or providing the service.

2. The document proving the payment of the import tax.

3. The document issued by the taxable person in the cases provided for in Article 165 (1) of this Law.

4. º The original receipt signed by the holder of the agricultural, forestry, livestock or fishing operation referred to in Article 134 (3) of this Law.

Two. These documents shall only justify the right of deduction if they comply with the provisions of this Law and the regulatory standards laid down for their development.

Three. In no case shall the right to deduct in excess of the express and separately recorded tax share which has been passed on or, where appropriate, satisfied according to the document justifying the deduction, be admissible.

Four. In the case of goods acquired in common by several taxable persons, each acquirer may deduct the corresponding proportional share, provided that in the original and in each of the duplicate copies of the invoice or supporting documents are entered, in a separate and separate form, with the taxable base portion and the relevant share of each acquirer.

Article 98. Birth of the right to deduct.

One. The right to deduction is born at the time the deductible fees are paid, except in the cases provided for in the following paragraphs.

Two. In the case of imports of goods, in intra-Community acquisitions of goods and in the cases referred to in Article 9 (1), (c) and (d) and in Article 84 (1) (2), both of this Law, the right to deduct is born at the time the taxable person makes the payment of the deductible fees.

Three. In the supply of new means of transport, made occasionally by the persons referred to in Article 5 (1) (e) of this Law, the right to deduction is born at the time of the corresponding delivery.

Article 99. Exercise of the right to deduction.

One. In the statements-settlements corresponding to each of the settlement periods, the taxable persons may deduct overall the total amount of the deductible fees incurred during that period of the total amount of the Value added tax due during the same period of liquidation in the territory of application of the tax as a result of the supply of goods, intra-Community acquisitions of goods or services by them performed.

Two. Deductions shall be made on the basis of the foreseeable destination of the goods and services acquired, without prejudice to their subsequent rectification if that was altered.

However, in the cases of destruction or loss of goods acquired or imported, for reasons not attributable to the taxable person duly justified, the said rectification shall not be required.

Three. The right of deduction may be exercised only in the declaration-settlement relating to the period of liquidation in which the holder has borne the deductible or successive contributions, provided that the period of five years has not elapsed. years, counted from the birth of that right.

When there is an order for the administration or the inspector to act, they will be deductible in the settlements that come, the supported quotas that were duly accounted for in the established books rules for this tax, provided that the time limit referred to in the preceding paragraph has not elapsed.

In the case of occasional sales as referred to in Article 5 (1) (e) of this Law, the right of deduction may be exercised only in the declaration relating to the period in which the delivery of the goods is carried out. corresponding new means of transport.

Four. The deductible fees shall be deemed to be supported at the time when the holder receives the corresponding invoice or, where appropriate, the document justifying the right to deduct.

If the tax accrual is incurred at a time after receipt of the invoice in which its impact is made, those fees shall be deemed to be supported when they are due.

However, in the cases referred to in Article 98 (2) of this Law, deductible fees shall be deemed to be supported at the time the right to deduction is born.

Five. Where the amount of the deductions exceeds the amount of the contributions due during the same period of liquidation, the excess may be offset in the subsequent statements-settlements, provided that no more than five years have elapsed counted from the filing of the declaration-settlement in which the excess is originated.

However, the taxable person may choose to repay the existing balance in his favour when it comes under the provisions of Chapter II of this Title, without being able to make his compensation in such a case. subsequent liquidations, whichever is the elapsed time period until such return becomes effective.

Article 100. Expiration of the right to the deduction.

The right to the deduction expires when the holder has not exercised it within the periods and amounts indicated in Article 99 of this Law.

However, in cases where the provenance of the right to deduct or the amount of the deduction is pending the settlement of a dispute on an administrative or jurisdictional basis, the right to the deduction shall lapse when five years have elapsed since the date on which the judgment or judgment is final.

Article 101. Scheme of deductions in differentiated sectors of business or professional activity.

One. Taxable persons engaged in economic activities in sectors differentiated from business or professional activity shall apply the deductions scheme in respect of each of them independently.

However, the option for the application of the special pro rata rule shall have effect only in respect of the differentiated sectors of the activity of the taxable person determined by virtue of the provisions of the Article 9, number 1, point (c), point (a) of this Act.

Where acquisitions or imports of goods or services for use in common in several different sectors of activity are carried out, the provisions of Article 104 (2) and (2) of this Regulation shall apply. Law to determine the percentage of deduction applicable to the quotas supported by such acquisitions or imports, taking into account the operations carried out in the corresponding differentiated sectors.

For the calculation of the percentage referred to in the preceding paragraph, it shall be deemed not to give rise to the right to deduct the operations included in the special arrangements for agriculture, livestock and fisheries or the surcharge of equivalence, as well as those included in the simplified scheme where the percentage of deduction is to be applied to goods other than those covered by Article 123 (5), number 4. of this Act.

Two. The Administration may authorise the application of a system of deduction common to sectors differentiated from the business or professional activity of the taxable person determined solely by virtue of Article 9, number 1. point (c), point (a) of this Law.

The authorisation shall not have an effect in the year in which the total amount of the deductible fees for the application of the common deduction scheme exceeds 20 per 100 to which the scheme of entitlement would be applied independently. deductions for each distinct sector.

The authorization granted will continue in force during the subsequent years as long as the taxable person is not revoked or renounces it.

The requirements and procedure to which the authorizations referred to in this paragraph are to be adjusted shall be established.

Article 102. Pro rata rule.

One. The pro rata rule shall apply where the taxable person, in the course of his business or professional activity, jointly carries out supplies of goods or services which give rise to the right to deduct and other transactions analogous nature which they do not enable for the exercise of that right.

Two. By way of derogation from the preceding paragraph, taxable persons may deduct in full the shares which are borne in the purchase or import of goods or services provided that they are intended for the purposes of the self-consumption referred to in Article 9 (1) (c), which has as its object the constituent assets of the stocks and of the self-consumption referred to in point (d) of the same Article and number of this Law.

Article 103. Pro rata classes and application criteria.

One. The pro rata rule will have two modes of application: general and special.

The general prorate rule will be applied when the circumstances indicated in the next section are not given.

Two. The special pro rata rule shall apply in the following cases:

1. When taxable persons opt for the application of that rule in terms of time and form to be determined by regulation.

2. º When the total amount of deductible fees in a calendar year by application of the general pro-rata rule exceeds by 20 per 100 of the one that would result from the application of the special pro rata rule.

Article 104. The overall pro rata.

One. In the case of application of the rule of general pro-rata, only the tax borne in each settlement period shall be deductible in the percentage representing the amount of the transactions which give rise to the right to deduct from the total of those made by the taxable person in the course of his business or professional activity.

For the application of the provisions of the preceding paragraph, the fees that are not deductible under the provisions of Articles 95 and 96 of this Law shall not be counted in the input tax.

Two. The percentage of the deduction referred to in the preceding paragraph shall be determined by multiplying by one hundred the result of a fraction in which they appear:

1. º In the numerator, the total amount, determined for each calendar year, of the supplies of goods and services resulting from the right to deduction, made by the taxable person in the course of his business business or professional or, where appropriate, in the relevant distinct sector.

2. º In the denominator, the total amount, determined for the same period of time, of the supplies of goods and services performed by the taxable person in the development of his business or professional activity or, where appropriate, in the relevant differentiated sector, including those which do not give rise to the right to deduct.

In transactions for the disposal of foreign currency, banknotes and coins that are legal means of payment, exempt from the tax, the amount to be computed in the denominator shall be that of the consideration of the resale of such means of payment, increased, where appropriate, in that of the fees collected and mined in the purchase price of the same or, if this could not be determined, in the price of other currencies, banknotes or coins of the same nature acquired on the same date.

In transactions for the disposal of promissory notes and non-integrated securities in the financial institution's portfolio, the amount to be computed in the denominator shall be that of the consideration of the resale of such increased effects, in its the case, in that of the interest and commissions payable and minorated in the purchase price of the same.

Dealing with securities integrated in the financial institutions ' portfolio shall be computed in the denominator of the proportion of the interest payable during the appropriate period of time and, in the case of transmission of the referenced values, the gains obtained.

The deduction pro-rata resulting from the application of the above criteria will be rounded to the top unit.

Three. For the determination of the deduction percentage, they will not be computed in any of the terms of the relationship:

1. Operations from permanent establishments located outside the territory of application of the tax, where the costs relating to such operations are not borne by permanent establishments located within that territory.

2. The Value Added Tax quotas that have directly taxed the operations referred to in the previous paragraph.

3. º The amount of the deliveries and exports of the investment goods that the taxable person has used in his business or professional activity.

4. º The amount of real estate or financial transactions that do not constitute a business or usual professional activity of the taxable person.

In any event, the lease will be deemed to be the business or usual professional activity of the taxable person.

They shall have the consideration of financial transactions for these purposes as described in Article 20 (1), number 18. of this Law, including those that do not qualify for exemption.

5. No Operations not subject to tax as provided for in Article 7 of this Act.

6. The operations referred to in Article 9, number 1, point (d) of this Law.

Four. For the purposes of the calculation of the pro rata, the total amount of the operations shall be the sum of the consideration for the same, determined as laid down in Articles 78 and 79 of this Law, even in respect of transactions exempt or not subject to tax.

For the purposes of the preceding paragraph, in those transactions where the consideration is lower than the value added tax base, the amount of the value added shall be calculated instead of that.

In the case of deliveries to other Member States or of final exports, in the absence of consideration, the market value within the territory of application of the contract shall be taken as the amount of the transaction. tax on products delivered or exported.

Five. In the execution of works and services carried out outside the territory of application of the tax, the amount of the transaction shall be taken as the amount of the total consideration for the coefficient obtained from dividing the the cost part supported in the application territory of the tax for the total cost of the operation.

For the purposes of the preceding paragraph, the expenses of the company's dependent personnel shall not be computed.

Six. In order to make the temporary allocation, the rules on the accrual of the tax laid down in Title IV of this Law shall apply in respect of all the operations included in the preceding paragraphs.

However, exports exempt from the tax pursuant to Article 21 of this Law and the other definitive exports of goods shall be understood to be, for these purposes, at the time of admission. by the Customs the corresponding request for departure.

Article 105. Procedure of the general pro rata.

One. Subject to the provisions of paragraphs 2 and 3 of this Article, the percentage of deduction provisionally applicable each calendar year shall be fixed as definitive for the preceding year.

Two. The application of a provisional percentage other than that set out in the previous paragraph may be requested where circumstances likely to alter significantly affect it.

Three. The provisional deduction percentage applicable during the first year of the financial year of the business or professional activities or, where appropriate, of the differentiated sectors of the activity of the taxable persons who had received the scheme of deductions prior to the commencement of such activities, shall be determined by the Administration in accordance with Article 111 (5) of this Law.

In cases where the scheme of deductions prior to the commencement of business or professional activities, or differentiated sectors, would not have been applicable, the provisional percentage of the calendar year in which the Such activities shall be established in a manner similar to that laid down in Article 111 of this Law.

Four. In the last declaration-settlement of the tax for each calendar year, the taxable person shall calculate the proportion of the final deduction on the basis of the operations carried out in that calendar year and shall carry out the ensuing regularisation. of the provisional deductions.

Five. In cases of interruption during one or more calendar years of the business or professional activity or, where appropriate, of a distinct sector of the business, the percentage of deduction definitively applicable during each of the above years shall be the overall corresponding to the total of the last three calendar years in which operations were carried out.

Six. The percentage of deduction, determined in accordance with the provisions of the preceding paragraphs of this Article, shall apply to the sum of the contributions borne by the taxable person during the calendar year concerned, excluding those which are not deductibles under the provisions of Articles 95 and 96 of this Law.

Article 106. The special pro rata.

One. The exercise of the right to deduct in the special pro rata shall comply with the following rules:

1. The tax quotas supported in the purchase or import of goods or services used exclusively in the conduct of transactions originating from the right to deduction may be deducted in full.

2. The tax quotas supported in the purchase or import of goods or services used exclusively in the conduct of transactions that do not originate the right to deduct may not be deducted.

3. The tax quotas supported in the purchase or import of goods or services used only in part in the conduct of transactions originating from the right to the deduction may be deducted in the proportion resulting from the application to the overall amount of the percentage referred to in Article 104 (2) and (4) below.

The application of that percentage shall be in accordance with the procedural rules set out in Article 105 of this Law.

Two. In no case may the non-deductible fees be deducted pursuant to the provisions of Articles 95 and 96 of this Law.

Article 107. Regularization of deductions for investment goods.

One. The deductible fees for the purchase or import of investment goods shall be regulated during the four calendar years following that in which the taxable persons carry out such transactions.

However, where the actual use or entry into operation of the goods is initiated after its acquisition or import, the regularisation shall take place in the year in which the said circumstances and circumstances occur. four following.

The regularisations referred to in this paragraph shall only be carried out when, between the percentage of the final deduction corresponding to each of those years and the percentage which prevailed in the year in which the impact was borne, there is a difference of more than 10 points.

Two. The regularisation referred to in the preceding paragraph shall also apply where the taxable persons have made, during the year of acquisition of the investment goods, only transactions originating in the right of deduction or only operations which do not originate in such a right and subsequently during the following years referred to in that paragraph, this situation is modified in the terms set out in the previous paragraph.

Three. In the case of land or buildings, where the actual use or entry into operation is initiated after the acquisition or import, the regularisation shall take place in the year in which those circumstances occur and the nine next.

Four. The regularisation of the tax quotas which have been incurred after the purchase or import of the investment goods or, where appropriate, the start of their use or their entry into operation, shall be effected by the end the year in which the said quotas are to be borne by reference to the date on which the circumstances indicated and for each of the years since.

Five. The provisions of this Article shall not apply in the operations referred to in Article 7, number 1. of this Law, with the acquirer being automatically subrogated to the position of the transmitte.

In such cases, the deduction portion applicable to practice the adjustment of deductions of such assets during the same year and those that are missing to terminate the regularisation period will be the one that corresponds to the acquirer.

Six. In the case of a permanent loss or loss of investment property, for reasons not attributable to the duly justified taxable person, no regularisation shall be made during the years following that in which the said taxable person is circumstance.

Seven. The income or, where applicable, additional deductions resulting from the adjustment of deductions for investment goods shall be made in the declaration-settlement for the last settlement period of the calendar year to which the (a) refer to, except in the case referred to in paragraph 4, in which it is to be carried out in the same year in which the quotas are borne.

Article 108. Concept of investment goods.

One. For the purposes of this tax, personal property, movable, semi-movable or immovable property which, by its nature and function, are normally intended to be used for a period of more than one year, shall be regarded as investment. working instruments or means of exploitation.

Two. They shall not have the consideration of investment goods:

1. The accessories and spare parts purchased for the repair of the investment goods used by the taxable person.

2. º The execution of work for the repair of other investment goods.

3. º Packaging and packaging, even if they are susceptible to reuse.

4. The clothes used for the work by the taxable persons or the dependent staff.

5. º Any other well whose acquisition value is less than five hundred thousand pesetas.

Article 109. Procedure to practice the regularization of deductions for investment goods.

The regularization of the deductions referred to in Article 107 of this Law shall be carried out as follows:

1. Known as the percentage of deduction definitively applicable in each of the years in which the regularisation is to take place, the amount of the deduction to be determined shall be determined if the impact of the quotas has been supported in the year considered.

2. This amount shall be subtracted from the deduction made in the year in which the impact took place.

3. The positive or negative difference shall be divided by five or, in the case of land or buildings, by ten, and the resulting ratio shall be the amount of the additional income or deduction to be made.

Article 110. Deliveries of investment goods during the period of regularisation.

One. In the case of deliveries of investment goods during the period of regularisation, a single regularisation shall be made for the period of the period remaining to elapse.

To this effect, the following rules apply:

1. If the delivery is subject to the tax and not exempt, the investment property shall be deemed to have been used exclusively in the conduct of transactions which give rise to the right to deduct throughout the year in which it was carried out. such delivery and in the remainder until the end of the regularisation period.

However, the difference between the amount resulting from the application of the preceding paragraph and the amount of the fee payable for the delivery of the goods shall not be deductible.

2. If the delivery is exempt or not subject, the investment property shall be deemed to have been used exclusively for the conduct of transactions which do not cause the right to deduct throughout the year in which the delivery was made. and in the remaining until the expiry of the regularisation period.

The rule set out in the preceding paragraph shall also apply in cases where the taxable person uses investment goods for purposes which, in accordance with Articles 95 and 96 of this Law, determine the application of limitations, exclusions or restrictions of the right to deduct, throughout the year in which those circumstances were produced and the remaining ones until the end of the regularisation period.

The first paragraph of this rule exempts deliveries of investment goods exempt or not subject to the right of deduction, to which the first rule applies. The deductions in this case may not exceed the quota which would result from applying the tax rate in force in relation to the supply of goods of the same nature to the internal value of the goods exported or sent to another State. Member of the Community.

Two. The regularisation referred to in this Article shall be carried out even if the pro rata rule has not been applied in the preceding years.

Three. The provisions of this Article shall also apply where the investment property is transmitted before its use by the taxable person.

Four. The provisions of this Article shall in no case apply to the operations referred to in Article 7 (1) of this Law.

Article 111. Deductions from previously supported quotas at the start of business or professional activities.

One. Employers or professionals may deduct the quotas which they have previously incurred at the beginning of their business or professional activities or, where appropriate, those of a sector differentiated from them, provided that the the submission of the relevant application declaration until the start of the activities indicated has not elapsed for a period of more than one year.

However, the Administration may extend that period of time when the nature of the activities to be carried out in the future or the concurrent circumstances in the implementation of the activity warrant it.

Two. The provisions of the preceding paragraph shall be exempt from the quotas supported by the acquisition of land, which may only be deducted from the moment when the business or professional activities are actually initiated or, in its case, those in the differentiated sector.

Three. Business or professional activities shall be considered to be initiated when the usual performance of the supply of goods or services constituting the object of the business or professional activity of the taxable person begins. or, where appropriate, of the relevant distinct sector.

Four. For the purposes of this Article and Articles 112 and 113 of this Law, the first year of the exercise of the activity during which the taxable person starts the normal business of his business or his business shall be considered as the first year of the activity or professionals, provided that the beginning of the activities concerned takes place before 1 July, and in another case, the following year July, and in another case, the following year.

Five. For the purposes of the deductions referred to in this Article, the percentage of deduction proposed by the taxable person to the Administration shall be applied provisionally, unless a different rate is fixed for the purposes of the of the corresponding business or professional activities or distinct sectors.

Provisional deductions shall be regularised as provided for in Articles 112 and 113 of this Law.

Six. Employers or professionals may apply for the refund of quotas which are deductible under the provisions of this Article, in accordance with the provisions of Article 115.

Seven. Employers who, by virtue of the provisions of this Law, must be subject to the special scheme of the equivalence surcharge from the start of their business may not carry out the deductions referred to in paragraph 1 above. relationship to the activities included in that special scheme.

Eight. Taxable persons who have applied for the deductions provided for in this Article shall not be eligible for the simplified special schemes or for agriculture, livestock and fisheries for the economic activities in which they are used. the goods or services to which the abovementioned deductions affect until the end of the fifth calendar year of the exercise of those activities.

The application of the provisions of the preceding paragraph shall have the same effect as the waiver of the special schemes.

Article 112. Regularisation of deductions from the quotas previously supported at the start of business or professional activities.

One. Provisional deductions from the quotas previously supported at the beginning of the business or professional activities or, where appropriate, of a sector, shall be regularised by applying the final percentage overall corresponding to the period differentiated activity, from the first four calendar years of the exercise of the activity.

Two. The final percentage referred to in the preceding paragraph shall be determined in accordance with Article 104 of this Law, taking into account the whole of the operations carried out during the first four years of the financial year. activity.

Three. The regularisation of the deductions referred to in this Article shall be carried out as follows:

1. Known as the percentage of deduction definitively applicable to the quotas previously supported at the beginning of the business or professional activities, the amount of the deduction that would be made in the application of the above mentioned percentage.

2. This amount will be deducted from the total sum of the provisional deductions from the contributions previously supported for the business or professional activity.

3. The difference, positive or negative, will be the amount of the income or the additional deduction to be made.

Article 113. Supplementary regularisation of the quotas previously supported at the beginning of the business or professional activities for the acquisition of investment goods that are buildings.

One. The deductions from the quotas previously supported at the beginning of the business or professional activities or, where appropriate, a differentiated sector of activity, by acquisition of investment goods that are buildings, regulated with (a) a supplementary regularisation shall be the subject of the provisions of the preceding Article where it is appropriate as laid down in Article 107 of this Law. Such regularisation shall relate to the five years following the end of the period referred to in paragraph 1 of the previous Article.

Two. For the purposes of the regularisations provided for in this Article, a deduction shall be deemed to have been made in the year in which the impact was effected, in accordance with Article 109 (2) of this Law, which results from the percentage of deduction definitively applicable pursuant to Article 112 (1) of that Law.

Three. Where the investment goods referred to in this Article are the subject of delivery before the end of the period of regularisation referred to in this Article, the rules of Article 110 shall apply, without prejudice to the provisions of Article 110. Articles 111, 112 and previous paragraphs of this Article.

Article 114. Deduction of deductions.

One. Taxable persons may rectify the deductions made in the cases of incorrect application or variation in the amount of the fees to be deducted.

Two. The correction of deductions determining an increase of previously deducted quotas may be effected only if the taxable person is in possession of the corresponding invoice or supporting document issued in accordance with the provided in this Law.

Rectification will be mandatory when it involves a minorage of the deducted quotas and must be made in the declaration-settlement of the tax period in which the amending document had been received.

Three. The correction of deductions may be made within the maximum period of five years from the date of birth of the right to deduct or, where appropriate, the date of completion of the event determining the variation in the amount of the quotas to be deducted.

However, in the case of errors in the settlement of the passed-on quotas which determine an increase in the quotas to be deducted, the correction may not be made after one year from the date of issue of the revised invoice or equivalent document.

Chapter II

Returns

Article 115. General assumptions for return.

One. Taxable persons who have not been able to make the deductions from a period of liquidation in accordance with the procedure laid down in Article 99 of this Law, for exceeding the amount of the same in respect of the contributions due, have the right to request repayment of the balance in their favour at 31 December of each year in the declaration-settlement for the last settlement period of that year.

Two. The right to return the balance to its existing favour at the end of each settlement period may be laid down, with reference to particular sectors or taxable persons.

Three. In the cases referred to in this Article and the following, the Administration shall be required to carry out provisional liquidation within six months of the end of the period laid down for the submission of the declaration-settlement in the return of the tax is requested.

When the provisional settlement is an amount to be returned, the Administration shall, within thirty days, give its own-initiative return.

If the provisional settlement has not been carried out within the period set out above, the Administration shall, within thirty days, return the total amount of the requested amount of charge.

After the legal period for repayment without taking place, the taxable person may request in writing that interest on late payment be paid to him in the manner laid down in Article 45 of the recast text of the The General Budget Law, adopted by Royal Legislative Decree 1091/1988, of 23 September.

The procedure and method of payment for the performance of the return of trade referred to in this paragraph shall be determined.

Article 116. Returns to exporters on a commercial basis.

One. Taxable persons who, in the course of the preceding calendar year or during the current calendar year, have carried out the operations referred to in the following paragraph by an aggregate amount exceeding 20 million pesetas shall be entitled to: the return of the balance to its existing favour at the end of each settlement period up to the limit resulting from the application of the general tax rate to the total amount, in that period, of those transactions.

Two. The refund described in the preceding paragraph shall apply to transactions exempt under the provisions of Articles 21, 22, 25 and 64 or not subject to Article 68 (4) of this Law.

When these transactions originate from advance payments determining the tax accrual, they may also benefit from the right to the refund regulated in this article, such as exports, deliveries or services effectively. performed during the corresponding calendar year.

Three. For the purposes of this Article, the amount of exports, deliveries and services shall be the total sum of the corresponding consideration, including advance payments or, in the absence of such payments, of the securities of the goods exported or delivered and the services provided.

Four. In the cases referred to in Article 15 (2) of this Law, the legal person who imports the goods into the territory of application of the tax may recover the quota satisfied with the import when the issue or transport of the goods to another Member State and payment of the tax in that State.

Five. The requirements and the procedure for exercising the right laid down in this article shall be determined.

Article 117. Returns to exporters on the basis of travellers.

One. In the case of travellers under Article 21 (2) of this Law, the refund of the fees incurred in the purchase of goods shall be in accordance with the requirements and procedures laid down in the regulations.

Two. The repayment of the quotas referred to in the preceding paragraph shall also be made in respect of the sales made by the taxable persons to whom the special scheme of the equivalence surcharge applies.

Three. The refund of the quotas referred to in this Article may also be carried out by means of collaborating entities, under conditions to be determined in accordance with the rules.

Article 118. Guarantees of returns.

The Tax Administration may require the taxable persons to provide sufficient guarantees on the return assumptions regulated in this chapter.

Chapter III

Refunds to employers or professionals not established in the territory of application of the tax

Article 119. Special scheme for returns to persons not established in the spatial scope of application of the tax.

One. Employers or professionals not established in the territory of application of the tax, in which the conditions laid down in the following paragraph are met, may exercise the right to refund of the value added tax which they have satisfied or, where appropriate, has been passed on to them in accordance with the provisions of this Article.

They shall be treated as non-established in the spatial scope of application of the tax, employers or professionals who, being the holders of a permanent establishment situated in that territory, do not make deliveries of goods or services provided in the said space field.

Two. They are requirements for the exercise of the right to return referred to in this Article:

1. º that the persons intending to exercise it are established in the Community or, if this circumstance is not present, the reciprocity in favor of the businessmen or professionals established in Spain is credited.

2. No, that during the period referred to in the application the persons concerned have not carried out in the territory of application of the tax supplies of goods or services subject to the Tax on the Value Added of which are listed below:

(a) The services in which the taxable persons are the recipients of the tax, as provided for in Article 84 (2) of this Law.

(b) Transport services and ancillary services to transport, exempt from tax under the provisions of Articles 21, 23, 24 and 64 of this Law.

Three. Persons not established in the Community, who intend to make use of the right to return regulated in this Article, shall first appoint a representative residing in the territory of application of the tax at the expense of the compliance with the relevant formal or procedural obligations, which shall be jointly and severally liable with the person concerned in cases of improper return.

Public Finance may require such representative to be sufficient for these purposes.

Four. Persons in whom the requirements described in this article are met shall be entitled to request the return of the Value Added Tax which they have satisfied or incurred in the acquisitions or imports of goods or services. which have been lent to them in the period of time to which the application applies, in so far as the goods or services are used in the performance of the operations described in Article 94 (1) of this Law and in the paragraph two, number 2, point (a) of this Article.

Five. The provisions of this Article shall not apply to the supply of goods to which the exemptions laid down in Articles 21, number 2. and 25 of this Law apply.

Six. For the purpose of determining the quotas to be returned, the actual destination of the goods or services purchased or imported shall be treated without the pro rata rule being applicable to them.

Seven. For the purposes of the foregoing paragraphs, the tax quotas which are incurred in the purchase or import of goods or services used only in part in the conduct of operations which give rise to the right to repayment shall be to be returned to the persons concerned according to the degree of affectation of those goods and services to the performance of operations which give rise to the right to return.

The proof of affectation will be the responsibility of the person seeking to exercise the right to return.

Eight. The limitations and exclusions of the right to deduct provided for in Articles 95 and 96 of this Law shall apply to the refunds regulated in this article.

Nine. Applications for repayment shall not be admissible for a total amount less than the figure to be determined by regulation.

Ten. Refund applications may only relate to the immediately preceding annual or quarterly periods.

However, return requests that relate to a shorter period of time shall be admissible provided that it is concluded on 31 December of the year in question.

Once. The procedure for requesting the returns referred to in this Article shall be determined.

Title IX

Special Regimes

Chapter I

General rules

Article 120. General rules.

One. The special schemes in Value Added Tax are as follows:

1. Simplified Regime.

2. Special scheme for agriculture, livestock and fisheries.

3. º Special Regime of Used Goods.

4. Special Regime of art objects, antiques, and collectibles.

5. º Special Regime of Travel Agencies.

6. Special retail trade regimes.

Two. The special schemes covered by this Title shall be voluntary, with the exception of travel agents and a surcharge on the equivalence of retail trade.

Three. The special arrangements for used goods, art objects, antiques and collectors ' items and the proportional determination of the taxable bases shall apply exclusively to taxable persons who have submitted the declaration provided for in Article 3 (1) of Regulation (EU) Article 164, paragraph one, number 1. of this Law, concerning the commencement of the activities that determine their subjection to the Tax.

The simplified special schemes and agriculture, livestock and fisheries shall apply to taxable persons who meet the requirements laid down in this Law and who have not expressly renounced them.

Four. The right of choice for the application of the special schemes and, where appropriate, the waiver of such schemes shall be exercised within the time limits and in such a way as to be determined in a regulated manner.

Article 121. Determining the volume of operations.

One. For the purposes of this Title, the total amount of transactions shall be the total amount, excluding the value added tax itself and, where applicable, the surcharge of equivalence and the flat-rate compensation for the supply of goods and services provided by the taxable person during the calendar year, including those exempted from the tax.

In relation to the simplified scheme, the provisions of the preceding paragraph shall relate to the activities to which the method of objective estimation by signs, indices or modules of the Income Tax is not applicable. Physical Persons.

Two. Operations shall be understood to be carried out when the value of the value added has been or, where applicable, the accrual of the value added tax.

Three. For the determination of the volume of operations, the following shall not be taken into account:

1. The occasional deliveries of real estate.

2. The deliveries of qualified goods as investment in respect of the transmitte, in accordance with the provisions of Article 108 of this Law.

3. The financial transactions referred to in Article 20 (1), number 18. of this Law, including those that do not qualify for exemption, where they are not customary for the business or professional activity of the taxable person.

Chapter II

Simplified regime

Article 122. Simplified scheme.

One. The simplified scheme shall apply to taxable persons, natural persons, and to entities under arrangements for the allocation of income in the Income Tax of the Physical Persons, who fulfil the circumstances laid down in the rules governing them, unless they renounce it in the terms that they regulate are established.

The scope of the simplified scheme shall be determined in accordance with the volume of transactions of the taxable persons, except in respect of those of its activities to which the method applies. of signs, indices or modules, of the method of objective estimation of the Income Tax of the Physical Persons, in which the provisions of the Ministerial Orders referred to in paragraph 2 of the following Article shall be.

Two. The simplified scheme will apply to the economic sectors and to the business activities that are regulated.

Three. They may not be taxed under the simplified scheme by any of their economic activities, the taxable persons to whom the method of objective estimation by signs, indices or modules of the Income Tax of Persons is applied. Physics would have renounced him.

Article 123. Content of the simplified scheme.

One. For the purposes of applying the special rules laid down in this Chapter, the amount of the value added tax and, where applicable, the charge of equivalence to be entered by the taxable person shall be determined by means of indices or modules. each of the calendar years in which the special scheme is applicable.

Two. The indices or modules referred to in the preceding paragraph, as well as the instructions for their calculation, shall be established, for each economic sector or for each business activity, by the Minister for Economic Affairs and Finance.

Three. The indirect estimation of value added tax shall preferably take into account the indices or modules established for the simplified scheme, in the case of taxable persons who have renounced the latter scheme.

Four. Any taxable person who has incurred in default or is a distortion of the indices or modules referred to in paragraph 2 above shall be obliged to pay the total tax contributions resulting from the application of the simplified scheme, with the penalties and interest for late payment.

Five. The following operations shall be excluded from the simplified scheme:

1. Imports of goods.

2. Intra-Community acquisitions of goods.

3. The operations referred to in Article 84, paragraph 1, number 2. of this Law.

4. The deliveries of real estate, ships and intangible fixed assets.

Value Added Tax satisfied or incurred in the acquisition or import of the goods covered by the preceding number 4., shall be deductible in accordance with the provisions of Title VIII of this Law.

Six. This simplified scheme will be regulated and the formal and registered obligations to be met by the taxable persons covered by it will be determined.

Chapter III

Special arrangements for agriculture, livestock and fisheries

Article 124. Subjective scope of application.

One. The special arrangements for agriculture, livestock farming and fishing shall apply to holders of agricultural, forestry, livestock or fishing holdings in which the requirements laid down in this Chapter are met, provided that they have not been waived. to the same.

The waiver of the special arrangements for agriculture, livestock and fisheries will produce effects as long as it is not revoked by the person concerned and, in any case, for a minimum period of five years.

Two. Excluded from the special arrangements for agriculture, livestock and fisheries:

1. Business societies.

2. Cooperative societies and agricultural processing societies.

3. The taxable persons whose volume of transactions during the previous year had exceeded 50,000,000 pesetas, provided that they are not taxed in the Income Tax of the Physical Persons by the system of objective estimation, in sign mode, indexes, and modules.

The exclusion for this last cause will prevent the application of the regime as long as the circumstances that determine it and, in any case, during the five calendar years immediately after.

Three. The application of the special scheme to previously excluded taxable persons may only be made on the basis of an option for such taxable persons in a manner determined by regulation.

Article 125. Concept of agricultural, forestry, livestock or fisheries exploitation.

For the purposes of this Chapter, agricultural, forestry, livestock or fishing holdings shall be considered as directly obtaining natural or plant or animal products from their crops, holdings or catches.

Article 126. Economic activities excluded from the special arrangements for agriculture, livestock and fisheries.

The special arrangements for agriculture, livestock and fisheries may not be extended to the following activities:

1. The processing, manufacture or manufacture of the natural products obtained from the holdings under this special scheme for delivery to third parties.

In any event, any activity for the exercise of which the discharge is required shall be presumed to be high in an item corresponding to industrial activities in the Tariff of the Tax on Economic Activities.

2. The placing on the market of products obtained on the agricultural, forestry, livestock or fishing holdings under this special scheme mixed with others acquired from third parties, even if they are identical in nature or similar, except for those intended for mere preservation.

3. The placing on the market of natural products in fixed establishments located outside the place where the agricultural, forestry, livestock or fishing holdings radiate.

For these purposes, fixed establishments shall be considered to be those where the taxable person continues to carry out marketing activities for natural products obtained from his agricultural, forestry, livestock holdings or fishing.

4. The placing on the market of natural products in establishments where the taxable person also carries out other economic activities subject to the tax other than those covered by the special arrangements for agriculture, livestock and fisheries.

5. The recreational or sports-character farms.

6. Maritime fishing.

7. The independent cattle ranching.

For these purposes, independent animal husbandry shall be considered as such in the Economic Activities Tax, with reference to the whole of the livestock activity directly exploited by the taxable person.

8. The provision of ancillary services not included in this special scheme.

Article 127. Ancillary services included in the special scheme.

One. Services of an ancillary nature shall be considered to be included in the special arrangements for agriculture, animal husbandry and fisheries which the holders of the holdings described in Article 125 of this Law provide to third parties, with the means ordinarily used in such holdings, provided that they contribute to the production of the intended agricultural, forestry, livestock or fishing production of the recipients.

Two. The preceding paragraph shall not apply if, during the preceding year, the amount of turnover for the set of ancillary services provided exceeded 20 per 100 of the total volume of operations of the agricultural, forestry, livestock or main fishing operations.

Article 128. Performance of economic activities in distinct sectors of business or professional activity.

One. Holders of agricultural, forestry, livestock or fishing holdings may benefit from the special rules laid down in this Chapter, even if they are engaged in operations in other sectors of their business or professional activity at the same time. In such case the special scheme shall only produce effects with respect to the operations included therein.

For the purposes of the foregoing paragraph, activities carried out in differentiated sectors shall be considered as being in the terms provided for in Article 9 (1) (c) of this Law, excluding the scope of the This special scheme.

Two. In the cases referred to in the preceding paragraph, the goods and services acquired or imported which are used shall be considered to be exclusively used in the performance of the activities covered by the special scheme. only on agricultural, forestry, livestock or fishing holdings, even if part of the natural products obtained therein are used by the taxable person in carrying out other activities excluded from the special scheme.

Article 129. Obligations of taxable persons under the special arrangements for agriculture, livestock and fisheries.

One. The taxable persons covered by this special scheme shall not be subject, as regards the activities included therein, to the obligations for the liquidation, impact or payment of the tax, to those of an accounting or registration form or, in general, to any of those established in Titles X and XI of this Law, except those referred to in Article 164, paragraph 1, numbers 1. º, 2. and 5. of that Law.

The above rule will also apply in respect of the deliveries of investment goods other than real estate, used exclusively in the activities.

Two. The following operations are excepted from the preceding paragraph:

1. Imports of goods.

2. Intra-Community acquisitions of goods.

3. The operations referred to in Article 84, paragraph 1, number 2. of this Law.

Three. If employers in this special scheme are engaged in activities in other differentiated sectors, they shall carry out and keep in due form the books and documents to be determined in accordance with the rules.

Article 130. Deduction and compensation scheme.

One. Without prejudice to the provisions of Article 128 (2) of this Law, taxable persons under the special arrangements for agriculture, livestock farming and fisheries shall not be allowed to deduct the quotas supported by the acquisitions or imports of goods of any nature or services which have been provided to them in so far as such goods or services are used for the purposes of the activities to which this special scheme applies.

For the purposes of the regulation of deductions for investment goods, the percentage of deduction applicable in this sector of activity during the period in which the taxable person is subject to the special scheme shall be zero.

Two. Employers benefiting from the special arrangements for agriculture, livestock and fisheries shall be entitled to receive a flat-rate compensation for the value added tax contributions incurred in the purchase of goods or services. which have been lent to them.

The right to receive compensation shall be born at the time of the operations referred to in the following paragraph.

Three. The compensation referred to in this Article may be obtained for the following operations:

1. The deliveries of natural products obtained on their holdings to other entrepreneurs or professionals, whatever the territory in which they are established, with the exception of those who are eligible for the scheme in the territory of application of the tax and use those products in the development of the activities corresponding to that special scheme.

Except for the provisions of this number, the deliveries to businessmen or professionals who, in the territory of application of the tax, exclusively carry out transactions exempt from the tax other than those listed in the Article 94 (1) of this Law.

2. The deliveries referred to in Article 25 of this Law on natural products obtained on their holdings, where the acquirer is a legal person who does not act as an employer or professional and does not affect him, in the Member State of destination, the non-subjection established in accordance with the criteria contained in Article 14 of this Law.

3. The services provided for in Article 127 of this Law, carried out in favour of other employers or professionals, whatever the territory in which they are established, provided that they are not covered by the special regime in the area of the tax.

Four. In no case shall the compensation be applied for the affectations of the natural products originating from the activities referred to in the numbers 2. º, 3. and 4. of Article 126 of this Law.

Five. The provisions of paragraphs 2 and 3 of this Article shall not apply where the taxable persons covered by the special arrangements for agriculture, animal husbandry and fisheries carry out the deliveries or exports of natural products in the development of activities to which that special scheme was not applicable, without prejudice to their right to the deductions set out in Title VIII of this Act.

Six. The flat-rate compensation to which the taxable persons under this scheme are entitled shall be the amount resulting from the application of the percentage of the 4 per 100 to the selling price of the products or services indicated. For the purposes of determining such prices, the indirect taxes on such operations, ancillary and ancillary costs, such as commissions, packaging, transport, transport, insurance or financial charges, shall not be taken into account separately to the acquirer.

In operations carried out without consideration, the percentage shall be applied to the market value of the delivered products.

Article 131. Required to refund compensation.

The reimbursement of the compensation referred to in Article 130 of this Law shall be made by:

1. Public Finance for the supply of goods which are the subject of export or dispatch or transport to another Member State and for the services covered by the special arrangements provided to recipients established outside the of the territory of application of the Tax.

2. The acquirer of goods which are the subject of deliveries other than those referred to in the preceding number and the consignee of the services covered by the special arrangements established in the territory of application of the tax.

Article 132. Resources.

Any disputes that may arise with reference to the compensation for this special scheme, both as regards the origin and the amount of the compensation, shall be considered as a tax liability for purposes of the relevant economic and administrative complaints.

Article 133. Return of undue compensation.

The holders of agricultural, forestry, livestock or fishing holdings to whom the special rules laid down in this Chapter do not apply shall be liable to reintegrate the public finances unduly. received, without prejudice to any other obligations and responsibilities which may be required of them.

Article 134. Deduction of compensation for the special arrangements for agriculture, livestock and fisheries.

One. Taxable persons who have satisfied the compensation referred to in Article 130 of this Law may deduct their amount from the fees payable for the operations they carry out by applying the provisions of Title VIII of this Law in respect of the deductible supported quotas.

Two. The taxable persons to whom the special arrangements for the surcharge on equivalence in relation to the acquisitions of natural products intended for placing on the market are exempted from the provisions of the preceding paragraph shall be exempt from the provisions of the preceding paragraph. such a special scheme.

Three. To exercise the right established in this article, they must be in possession of the document issued by themselves in the form and with the requirements to be determined regulatively.

Chapter IV

Special arrangements for used goods

Article 135. Special arrangements for the goods used.

Employers who habitually carry out transfers of used goods may choose to apply the special scheme regulated in this chapter, subject to what is available and to what is laid down in the rules. regulations issued for their development.

Article 136. Concept of used goods.

One. For the purposes of this Law, any of the assets of a type which may be of a lasting use shall be considered to be used, having been used prior to the acquisition by the taxable person under this scheme. special, they may be reused for their specific purposes.

Two. By way of derogation from the above paragraph, the special scheme shall not apply in respect of the following goods:

1. Those acquired from other taxable persons, except in cases where the supplies under whose virtue the acquisition was made would not have been subject to or would have been exempt from the tax without the right to deduct or, in their case, they have also been taxed subject to the rules laid down in this chapter.

2. Those acquired from other entrepreneurs identified for the purposes of Value Added Tax in the other Member States, except where the deliveries in respect of which the acquisition was made had not been subject to or exempt from the tax or, where appropriate, have been taxed subject to the rules laid down for the special scheme of goods used in the Member State of origin, without the right to deduct or refund in any such case.

3. º Those imported directly by the relay.

4. º Those that have been used, renewed or transformed by the taxable person himself or on his behalf.

For the purposes of the special regimes regulated in this chapter and in the following chapter, it shall be considered:

a) Renewal: Operations that aim to maintain the original characteristics of the used objects when their cost exceeds the purchase price of those objects.

b) Transformation: The performance of operations intended to alter the specific purposes for which used goods are normally used.

5. º Recovery materials.

6. º Packaging and packaging.

7. The integrated ones totally or partially by gold, platinum, precious stones or natural pearls.

Article 137. Content of the used goods regime.

One. In the supply of used goods by taxable persons who have opted for the special scheme provided for in this Chapter, the taxable amount shall be 30 per 100 of the consideration determined in accordance with the provisions of this Chapter. Articles 78 and 79 of this Law.

However, the taxable person may choose to consider the difference between the consideration of the transfer and the acquisition of the well-transmitted, determined in accordance with the provisions of the Articles 78 and 79 of this Law and justified in the manner in which it is established. The option shall be exercised within the time limits and shall be determined in the implementing rules of this Law and shall have effect throughout the calendar year immediately thereafter.

The tax base referred to in the preceding paragraph may not be less than 20 per 100 of the consideration of the transmission determined in accordance with Articles 78 and 79 of this Law. However, in the case of used passenger cars, this percentage shall be 10 per 100.

Two. The rules for determining the basis of assessment laid down in the preceding paragraph shall also apply to intra-Community acquisitions of goods for which subsequent deliveries are not excluded from the special arrangements under the provisions of the Article 136, paragraph 2, number 2. of this Act.

The taxable persons to whom this special scheme applies shall not be able to deduct the quotas supported by the acquisitions of goods affecting that scheme.

Chapter V

Special arrangements for art objects, antiques, and collection objects

Article 138. Special regime for art objects, antiques and collectibles.

Any taxable person who has, with habituality, supplies of movable property which has the consideration of art objects, antiques or collectibles, may opt for the application of this special scheme.

The option must be made within the deadlines and form to be determined regulatively.

Article 139. Concept of art objects, antiques and collectibles.

One. For the purposes of this tax, they shall be considered:

1. Art Objects.

The original works of art as defined in Article 20, paragraph 1, number 27. of this Law.

2. Antiquities.

Movable or ornamental movable property, excluding works of art and collectors ' items, which are more than a hundred years old and whose original fundamental characteristics have not been altered by modifications made during the last hundred years.

3. Collection Objects.

Those who present an archaeological, historical, documentary, bibliographic, ethnographic, paleontological, zoo, botanical, mineralogical, numismatic or philatelic interest and are susceptible to being part of a collection.

Two. The provisions of this Chapter shall not apply to the supply of the following goods:

1. Those acquired from other taxable persons, except in cases where the supplies under which that purchase was made would not have been subject to the tax or would have been exempt from the tax without the right to deduction or, if applicable, have also been taxed subject to the rules laid down in this chapter.

2. Those acquired from other entrepreneurs identified for the purposes of Value Added Tax in the other Member States, except where the deliveries in respect of which the acquisition was made had not been subject to or exempt from the tax or, where appropriate, have been taxed subject to the rules laid down for the special scheme of works of art, antiques and collectors ' items in the Member State of origin, without the right to deduct or refund in none of those assumptions.

3. º Those imported directly by the relay.

4. º The built, renovated or transformed by the taxable person himself or on his own.

5. º The integrated ones totally or partially by gold, platinum, precious stones or natural pearls.

Article 140. Content of the special regime of art objects, antiques and collectibles.

In the deliveries and intra-Community acquisitions of objects of art, antiques and collectibles made by taxable dealers who have opted for the special regime governed by this Chapter, the provisions of Article 137 of this Law shall apply.

Chapter VI

Special arrangements for travel agents

Article 141. Special arrangements for travel agencies.

One. The special arrangements for travel agencies shall apply:

1. To operations carried out by travel agents when they act in their own name in respect of travellers and use goods delivered or services provided by other entrepreneurs in the course of the journey professionals.

For the purposes of this special scheme, the combined services or "a forfait" of lodging and transport, and, where appropriate, other services of an ancillary or complementary nature, shall be considered.

2. The operations carried out by the tour operators in which the circumstances provided for in the preceding number are present.

Two. The special arrangements for travel agents shall not apply to the following operations:

1. º Sales to the public by travel agencies organized by wholesale agencies.

2. º The carried out using for the realization of the journey exclusively means of transport or of own hotels.

Dealing with journeys made using in part their own and partly external means, the special scheme will only be applied in respect of services provided by means of other means.

Article 142. Impact of tax

In the transactions to which this scheme applies in particular, taxable persons shall not be obliged to make a separate invoice in respect of the share of the shares, and shall be understood, where appropriate, in the price of the operation.

Article 143. Exemptions.

Services provided by taxable persons subject to the special arrangements of travel agents shall be exempt from the tax when supplies of goods or services acquired for the benefit of the traveller and used to carry out the journey, be carried out outside the Community.

In the event that the aforementioned supplies of goods or services are only partially carried out within the territory of the Community, only the part of the service provision of the agency shall be exempt from the exemption. corresponding to those carried out outside that territory.

Article 144. Place of conduct of the taxable event.

The operations carried out by the agencies in respect of each traveler for the performance of a trip shall be considered as a single service, even if several deliveries or services are provided in the framework of the Cited travel.

This benefit shall be deemed to be carried out at the place where the agency has established the seat of its economic activity or has a permanent establishment from which it carries out the operation.

Article 145. The tax base.

One. The tax base will be the gross margin of the travel agency.

For these purposes, the agency's gross margin shall be the difference between the total amount charged to the customer, excluding the Value Added Tax which is serious for the transaction, and the amount of cash, taxes included, supplies of goods or services which, carried out by other employers or professionals, are acquired by the agency for use in carrying out the journey and are directly for the benefit of the traveller.

For the purposes of the foregoing paragraph, they shall be deemed to have been acquired by the agency for use in carrying out the journey, inter alia, for the services provided by other travel agencies for that purpose, including those provided by retail agencies to wholesalers.

For the determination of the gross margin of the agency, the amounts or amounts corresponding to the operations exempt from the tax shall not be computed pursuant to the provisions of Article 143 of this Law, nor those of the goods or services used for the performance of these services.

Two. The following services shall not be considered to be provided for a journey, inter alia:

1. The purchase-sale or foreign currency exchange operations.

2. The telephone, telex, correspondence and other expenses incurred by the agency.

Article 146. Determination of the tax base.

One. Taxable persons may choose to determine the taxable amount by transaction or in a comprehensive manner for each tax period.

The option shall have effects in respect of all transactions subject to the special arrangements made by the taxable person for a minimum period of five years, and if not by declaration to the contrary, during the successive years.

Two. The overall determination, for each tax period, of the tax base corresponding to the operations to which the special scheme applies, shall be made in accordance with the following procedure:

1. The overall amount charged to customers, Value Added Tax included, corresponding to the transactions for which the accrual has occurred during the settlement period, the total cash amount shall be subtracted, taxes included, the supply of goods and services provided by other employers or professionals who, acquired by the agency in the same period, are used in the conduct of the journey and are in the interest of the traveler.

2. The overall tax base will be found by multiplying the resulting amount by one hundred and dividing the product by one hundred plus the general tax rate set out in Article 90 of this Law.

Three. The tax base may in no case be negative.

However, in the case of the overall determination of the tax base, the amount in which the subtract exceeds the minuendo may be added to the amounts to be computed in the subtract in the settlement periods immediately later.

Article 147. Deductions.

Travel agencies to which this special scheme applies may practice their deductions under the terms set out in Title VIII of this Act.

However, they will not be able to deduct the tax incurred on purchases of goods and services which, carried out for the purpose of the journey, are directly to the benefit of the traveller.

Chapter VII

Special Retail Regimes

Section 1. Common Provisions

Article 148. Special schemes for retail trade.

One. The special arrangements for retail trade shall be as follows:

1. Proportional Determination Regime of the taxable bases.

2. º Equivalence Surcharge Regime.

Two. The special schemes referred to in the preceding paragraph shall apply exclusively to the retail traders defined in Article 149 of this Law.

Three. Regulations may be used to determine the items or products whose marketing is excluded from the special arrangements for retail trade.

Article 149. Retail merchant concept.

One. For the purposes of this Act, the taxable persons in whom the following requirements are met shall be considered as retail traders:

1. Perform with habituality deliveries of movable or semi-moving goods without having undergone any process of manufacture, manufacture or manufacture, by themselves or by means of third parties.

Not to be considered as retail traders, in relation to the products processed by them, who have submitted the products they have been carrying out by themselves or through third parties, to some of the processes referred to in the preceding paragraph, without prejudice to their consideration as such in respect of other products of similar or different nature which they place on the market in the same state in which they acquired them.

2. º that the sum of the consideration for the deliveries of said goods to the Social Security, to its managing entities or to those who do not have the status of businessmen or professionals, made During the preceding year, it would have exceeded 80 per 100 of the total deliveries made of the goods.

The requirement laid down in the preceding paragraph shall not apply in relation to taxable persons who are the status of retail traders in accordance with the rules governing the tax on economic activities, provided that they are in any of the following circumstances:

(a) That they cannot calculate the percentage indicated in that paragraph for not having carried out business activities during the previous year.

b) That they are applicable to them and have not renounced the mode of signs, indices and modules of the objective estimation method of the Income Tax of the Physical Persons.

Two. Regulations shall determine the operations or processes which do not have the consideration of processing for the purposes of loss of the condition of the retail trader.

Section 2. Special scheme of proportional determination of the tax bases

Article 150. Special arrangements for the proportional determination of the taxable bases.

Retail traders who make use of goods to which it is appropriate to apply different tax rates may opt for the special scheme of proportional determination of the taxable bases in the Member States. time-limits and the manner in which they are to be regulated.

Article 151. Exclusions from the special scheme of proportional determination of the taxable bases.

Shall be excluded from the special scheme of proportional determination of taxable bases for retail traders subject to the special scheme of the equivalence surcharge.

Article 152. Content of the special scheme of proportional determination of the taxable bases.

One. The taxable persons covered by this special scheme, for the purposes of completing their declarations-liquidations for this tax, shall determine the overall taxable bases to which each of the tax rates apply, on the basis of to the following procedure:

1. Depending on the total amount of purchases and imports of goods intended to be the subject of their commercial activity received under the special arrangements made during the calendar year, including the VAT incurred or satisfied, the percentage of purchases relating to each group of transactions to which a different rate of charge would have been applicable shall be found.

2. The resulting percentages shall be charged to the total sales volume to which this special scheme applies, including the VAT passed on, carried out by the taxable person during each liquidation period for the determine the amounts which, of that overall volume, correspond to each tax rate.

3. The respective global taxable bases shall be found by multiplying by 100 each of the quantities referred to in the preceding number and by dividing the product by 100 plus the respective levy rate.

4. º The percentages provisionally applicable each calendar year shall be determined on the basis of the operations of the preceding year.

Where this percentage cannot be calculated, it shall be applied provisionally for the taxable person to the Administration, unless the taxable person is fixed in a different way in respect of the characteristics of the relevant activities business.

In the last declaration-settlement of the tax for each calendar year, the taxable person shall calculate the final percentage on the basis of the acquisitions or imports carried out during that period and shall practice the consequent regularisation of the statements-liquidations relating to the whole calendar year.

Two. For the purposes of this Article, only the acquisitions, imports or sales of goods or products normally marketed by the taxable person to which this special scheme applies shall be taken into account.

Section 3. Special Equivalency Surcharge Scheme

Article 153. Special regime of the equivalence surcharge.

One. The special scheme for the surcharge of equivalence shall apply to retail traders who are natural persons or entities under the conditions of the allocation of income in the Income Tax of the Physical Persons, who are active in the economic sectors and comply with the requirements to be determined regulatively.

Two. In the event that the taxable person to whom this special scheme applies, other business or professional activities which are subject to the value added tax, the retail trade subject to that special scheme In any event, it shall have a distinct sector of economic activity.

Article 154. Content of the special scheme of the equivalence surcharge.

One. The value added tax charge payable to retail traders to whom this special scheme applies shall be effected by the impact of the equivalence surcharge made by their suppliers.

The provisions of this paragraph shall be without prejudice to the obligation to reverse and pay the tax corresponding to the intra-Community acquisitions of goods and to the transactions referred to in Article 84, paragraph one, number 2. of this Law.

Two. Taxable persons subject to this special scheme shall not be required to carry out the liquidation or payment of the tax on public finances in relation to the commercial transactions carried out by them to which this scheme applies. (a) special provisions for transfers of goods or rights used exclusively in such activities.

Nor will they be able to deduct the shares supported by the acquisitions or imports of goods of any nature or the services that have been provided to them, to the extent that such goods or services are used in the performance of the activities to which this special scheme is concerned.

For the purposes of regularisation of deductions for investment goods, the deductible proportion applicable in this differentiated sector of economic activity during the period in which the taxable person is subject to this scheme special will be zero. The regularisation referred to in Article 110 of this Law shall not be carried out in the case of transfers of investment goods used exclusively for the performance of activities under this special scheme.

Three. Retail traders subject to this special scheme will have their customers the result of applying the tax rate to the tax base corresponding to the sales and other transactions taxed by that tax. they perform, without, in any event, being able to increase that percentage in the amount of the equivalence surcharge.

Article 155. Commencement or cessation of activities subject to the special scheme of the equivalence surcharge.

In the cases of initiation or cessation of the special regime of the equivalence surcharge, the following rules apply:

1. In cases of initiation the taxable persons shall carry out the liquidation and income of the quantity resulting from applying to the value of acquisition of the inventory inventories, Tax on the Value Added rates of the said tax and the equivalence surcharge in force at the date of initiation.

The provisions of the preceding paragraph shall not apply where stocks have been acquired from a trader who is also subject to such special arrangements by virtue of the transfer of all or part of a Business estate not subject to Value Added Tax under the terms of Article 7, number 1. of this Act.

2. In cases of cessation due to the lack of concurrence of the requirements provided for in Article 149 of this Law, taxable persons may make the deduction of the quota resulting from applying to the value of their purchase inventory at the date of the cessation, Value Added Tax and Excluded Equivalence Surcharge, the rates of such tax and surcharge which were in force on the same date.

If the eesc is to result from the transfer, in whole or in part, of the business estate not subject to the tax on traders not subject to the special scheme of the equivalence surcharge, the acquirers may deduct the quota resulting from the application of the tax rates in force on the day of the transfer to the stock market value on that date.

3. For the purposes of the two preceding rules, the taxable persons shall, in the manner in which they are regulated, establish inventories of their stocks with reference to the days of initiation and cease- the application of this scheme.

Article 156. Equivalence surcharge.

The equivalence surcharge will be required in the following transactions that are subject to and not exempt from Value Added Tax:

1. The deliveries of movable or semi-movable goods which the business owners make to retail traders other than commercial companies.

2. Intra-Community acquisitions or imports of goods made by traders referred to in the preceding number.

3. The acquisitions of goods made by the aforementioned merchants referred to in Article 84, paragraph 1, number 2. of this Law.

Article 157. Assumptions of non-application of the equivalence surcharge.

The following operations are excepted from the following:

1. º The deliveries to traders who credit, in the manner that they are regulated, not to be subject to the special regime of the surcharge of equivalence.

2. The deliveries made by taxable persons under the special arrangements for agriculture, livestock and fisheries subject to the rules governing that special scheme.

3. The deliveries, intra-Community acquisitions and imports of goods of any kind that are not traded by the acquirer.

4. The operations of the previous number relating to items excluded from the application of the special regime of the equivalence surcharge.

Article 158. Taxable persons of the equivalence surcharge.

They will be required to pay the equivalence surcharge:

1. The taxable persons of the tax who make the deliveries submitted to it.

2. The traders themselves subject to this special scheme in the intra-Community acquisitions of goods and imports which they carry out, as well as in the cases referred to in Article 84 (2) of this Regulation. Law.

Article 159. Impact of the equivalence surcharge.

The taxable persons indicated in the number 1. of the previous article are required to effect the impact of the equivalence surcharge on the respective acquirers in the form set out in Article 88 of this Law.

Article 160. Tax base.

The taxable base of the equivalence surcharge will be the same as for Value Added Tax.

Article 161. Types.

The types of the equivalence surcharge will be as follows:

1. No. With a general character, 4 per 100.

2. For the supply of goods to which the tax rate laid down in Article 91 (1) of this Law is applicable, 1 per 100.

3. For the supply of goods to which the tax rate provided for in Article 91 (2) of this Law is applicable, 0,50 per 100.

Article 162. Settlement and income.

The settlement and the entry of the equivalence surcharge shall be made jointly with the Value Added Tax and in accordance with the same rules established for the levy of such tax.

Article 163. Obligation to provide proof of the special status of the equivalence surcharge.

Persons or entities that are not commercial corporations and habitually perform retail sales operations shall be required to accredit to their suppliers or, where appropriate, to the Customs, whether or not they are subject to the special scheme of the equivalence surcharge in relation to the acquisitions or imports of goods that they make.

Title X

Liabilities of taxable persons

Article 164. Obligations of taxable persons.

One. Without prejudice to the provisions of the foregoing Title, taxable persons shall be obliged, subject to the conditions, limits and conditions to be determined, to:

1. Submit statements regarding the commencement, modification, and cessation of activities that determine their attachment to the tax.

2. To request the Administration of the tax identification number and to communicate it and to accredit it in the assumptions that are established.

3. º Exorder and deliver invoices or equivalent documents from their operations, adjusted to the provisions of this title and retain duplicate of them.

4. Take accounting and records to be established, without prejudice to the provisions of the Trade Code and other accounting rules.

5. Submit periodically or at the request of the Administration, information regarding its economic operations with third parties.

6. Submit the corresponding statements-settlements and enter the resulting tax amount.

Without prejudice to the foregoing paragraph, the taxable persons shall submit an annual statement-summary.

In the cases of Article 13, number 2. of this Law, the payment of the tax must be credited in order to make the final registration of the means of transport.

7. To appoint a representative for the purposes of compliance with the obligations laid down in this law in the case of taxable persons not established in the territory of application of the tax.

Two. The obligation, in respect of certain categories of taxable persons, to use invoice machines and supplementary material for the issue of invoices or equivalent documents referred to in the Number 3. of the preceding paragraph, under conditions to be determined by the Minister for Economic Affairs and Finance.

The Government may provide, in the form and in accordance with the procedure to be determined, that the total or partial cost of the invoiced machines mentioned is borne by the Public Finance.

Article 165. Special rules on billing.

One. In the case referred to in Article 84 (1), No 2, and in the intra-Community acquisitions as defined in Article 13 (1), both of this Law, a document containing the following shall be joined to the accounting supporting document for each operation. the settlement of the tax.

This document will conform to the requirements that will be regulated.

Two. The invoices received, the accounting documents, the documents referred to in the previous paragraph and the duplicates of the invoices issued shall be kept for the period of limitation of the tax.

When invoices received relate to investment goods, they must be retained during their corresponding regularisation period and the following five years.

Three. Alternative formulas may be established for compliance with billing obligations in order to prevent disturbances in the development of business or professional activities.

Article 166. Accounting obligations.

One. Accounting shall enable the accuracy to be determined:

1. º The total amount of Value Added Tax that the taxable person has passed on to his or her clients.

2. º The total amount of tax supported by the taxable person.

Two. All transactions carried out by taxable persons in the course of their business or professional activities shall be accounted for or recorded within the time limits laid down for the settlement and payment of the tax.

Three. The Minister for Economic Affairs and Finance may make adjustments or amendments to the registration obligations of certain business or professional sectors.

Title XI

Tax Management

Article 167. Settlement of the tax.

One. Subject to the provisions of the following paragraph, taxable persons shall determine and enter the tax liability on the place, form, instalments and forms established by the Minister for Economic Affairs and Finance.

Two. In the case of imports of goods, the tax shall be settled in the form provided for by customs legislation for customs duties.

Three. Regulations shall determine the guarantees that will be made to ensure compliance with the relevant tax obligations.

Article 168. Provisional liquidation of trade.

One. After 30 days from the notification to the taxable person of the requirement of the tax administration to carry out the declaration-liquidation which he did not carry out in the regulatory period, the procedure for the procedure may be initiated. the practice of the provisional settlement of the relevant value added tax, unless the non-compliance is remedied within the time limit or the absence of the obligation is duly justified.

Two. The provisional provisional settlement shall be carried out on the basis of the data, background, signs, indices, modules or other elements available to the tax administration and which are relevant to the effect, in accordance with the procedure to be determined. regulentarily.

Three. The provisional liquidations covered by this Article, once notified, shall be immediately enforceable, without prejudice to claims that may be brought against them.

Four. Without prejudice to the provisions of the foregoing paragraphs of this Article, the Administration may subsequently carry out the verification of the taxable situation of taxable persons, in accordance with the provisions of this Article. The provisions of the General Tax Law.

Title XII

Suspension of income

Article 169. Suspension of income.

One. The Government, acting on a proposal from the Minister for Economic Affairs and Finance, may authorise the suspension of the levy on the purchase of goods or services directly related to the supply of goods to another State. member or export, in the sectors or activities and with the requirements to be laid down in regulation.

Two. The acquirers of goods or services covered by the system of suspension of entry shall be obliged to make payment of the fees not paid by their suppliers where they do not credit, in the form and time limits to be determined, the conduct of the operations to justify such suspension. In no case shall the fees entered under this paragraph be deductible.

Three. The Government may set quantitative limits for the application of the provisions of this Article.

Title XIII

Violations and penalties

Article 170. Violations.

One. Without prejudice to the provisions of this Title, the tax infringements in this Tax shall be qualified and punished in accordance with the General Tax Law and other rules of general application.

Two. They will constitute simple violations:

1. The acquisition of goods by taxable persons under the special scheme of the equivalence surcharge without the corresponding invoices expressly indicating the surcharge of equivalence, except in cases where the the acquirer would have given this account to the Administration in such a way as to be determined by regulation.

2. Enjoyed or improperly obtain, through inaccurate statements or manifestations, the application of exemptions, assumptions of non-subjection or lower tax rates to those from which the recipient is not entitled to the total deduction of the supported quotas.

The persons or entities to whom such operations are addressed shall be the subject of any infringement of the false or inaccurate statements or statements referred to in the preceding paragraph.

3. º The impinged on invoice or equivalent document, by persons who are not taxable persons, of tax quotas that have not been subject to income within the corresponding period.

Article 171. Penalties.

One. The infringements set out in the previous Article shall be punished in accordance with the following rules:

1. No 1. No 1, number 1, number 1, with a fine of 200 per 100 of the amount of the equivalence surcharge to be passed on, with a minimum amount of 5 000 pesetas for each of the acquisitions carried out without the corresponding impact of the equivalence surcharge.

2. º The established in paragraph two, number 2. º, with a fine of 200 per 100 of the improperly obtained benefit.

3. The number of those set out in paragraph 2, number 3, with fines of three times the amount unduly passed on, with a minimum of 50,000 pesetas for each invoice or similar document in which the infringement occurs.

Two. The penalty of loss of the right to benefit from tax benefits shall not apply in relation to the exemptions set out in this Law and other regulatory rules on Value Added Tax.

Additional disposition first. Property tax.

1. Article 70 (5) of the Law on Local Government Law of 28 December 1988 reads as follows:

" Five. From the publication of the Ponences the resulting cadastral values must be individually notified to each taxable person before the end of the year immediately preceding the one in which they must have effect. values, which may be used in an economic-administrative way without the complaint being suspended by the enforcement of the act.

The notification of the cadastral values will be made by the Center of Catastral Management and Tax Cooperation directly or through specialized service companies. To this end, the notifiers, duly authorized by the Center for Catastral Management and Tax Cooperation, will raise the record of their actions, taking into account the events that have taken place. The notification shall be made at the address of the person concerned. If the person concerned or his address is unknown, or if he or she is not aware of the fact that the notification has been made in time and Two times, this will be understood to be carried out without further processing with the publication of the securities by edicts within the period mentioned above, without prejudice to the fact that, in these cases, the interested parties may be notified by the offices of the Territorial Management in whose field the buildings are located.

The edicts will be displayed in the Town Hall corresponding to the municipal term in which the buildings are located, prior to the announcement made in the "Official Gazette" of the province.

In any case, the interested parties may point out to the Center for Catastral Management and Tax Cooperation the address at which the notifications are to be made, accompanying the relationship of the real estate whose valuation must be notification object.

In the case of notification of revised or modified securities the time limit for the interposition of the replacement or administrative economic claim shall be one month from the day following that of the receipt. (f) the notification or, where appropriate, the end of the time limit for the publication of the edicts. '

2. The following paragraph is added to Article 73 of the Local Government Regulation of 28 December 1988:

" Seven. The municipalities whose municipalities are affected by processes of revision or modification of cadastral values will approve the tax rates of the corresponding Property Tax during the first half of the year immediately prior to that in which they are to have effect, by transferring the agreement to the Catastral Management and Tax Cooperation Center before the end of that period. "

3. They shall enjoy a bonus of 50 per 100 in the share of the Real Estate Tax on the official protection housing, for a period of three years, counted from the granting of the final qualification.

The granting of these bonuses will not entitle any local entities affected to any economic compensation, in accordance with Article 9 of the Local Law Regulatory Law.

Additional provision second. Draft Law on Corporate Tax.

It is extended until 31 December 1993, the deadline set in the additional twentieth of Law 18/1991 of 6 June of the Tax on the Income of the Physical Persons, so that in the elaboration of the Corporate tax law can be taken into account in the Community proposals on harmonisation in the field of taxation on business profit.

Additional provision third. Recast of the Tax on Heritage Transmissions and Documented Legal Acts.

The authorisation granted to the Government for the additional provision of Law 29/1991 of 16 December 1991 on the adequacy of certain concepts of taxation to the Directives is hereby extended until 31 December 1993. Regulations of the European Communities, for the purpose of drawing up and approving a new recast of the Tax on Proprietary Transmissions and Documented Legal Acts, with the inclusion in the same of all the legal provisions in force that are (a) refer to the tax, extending it to regularisation, clarification and harmonization of its content.

Additional provision fourth. Delimitation of references to Excise Taxes.

The references to the Special Taxes contained in this Law should be construed as being made to the special manufacturing taxes included in Article 2 of the ... of ... of Special Taxes.

Additional provision sixth. References of Value Added Tax to Indirect General Tax Canarian.

1. The references contained in the regulations of the Tax on Inheritance Taxes and Legal Acts Documented to the Tax on Value Added, will be understood as the General Tax Indirect Canarian, in the scope of its application, when the latter takes effect.

2. The criterion of the above paragraph shall also apply with respect to the Arbitrio on the production and import of goods and on the supply of services in Ceuta and Melilla, taking into account the specialties of the configuration of their event. taxable.

First transient disposition. Allowances for travellers from the Canary Islands, Ceuta and Melilla.

During the transitional period referred to in Article 6 of Regulation (EEC) No 91 /1911/EEC of 26 June, the exemption limits for the equivalent in pesetas to 600 ECU for the importation of the goods carried by the travellers from the Canary Islands, Ceuta and Melilla and the equivalent of 150 ECU for travellers under 15 years of age from those territories.

Second transient disposition. Exemptions for ships to international maritime navigation.

For the purposes of applying these exemptions, vessels which, on 31 December 1992, had carried out during the periods laid down in the second subparagraph of Article 22 (1), the second subparagraph and Article 27 (2) thereof, Law, the routes also established in those precepts, shall be considered to be affected by international maritime navigation.

Ships which, on that date, have not yet carried out on the indicated periods the routes also indicated, shall be considered to be affected by international maritime navigation at the time when they are carried out in accordance with the provisions of this Act.

Transitional provision third. Exemptions for aircraft primarily engaged in international air navigation.

For the purposes of applying these exemptions, air navigation companies, whose aircraft, on 31 December 1992, had carried out during the periods laid down in the second subparagraph of Article 22 (4) third, second and 27th, number 3. of this Law, the routes also established in those precepts, shall be considered as essentially dedicated to the international air navigation.

Companies whose aircraft, on that date, have not yet carried out on the indicated periods the routes also indicated, will be considered as essentially dedicated to international air navigation at the time when make them in accordance with the provisions of this Law.

Transitional disposition fourth. Rectification of tax cuts passed on and deductions.

The conditions laid down in this Law for the rectification of the tax rates passed on and the deductions made shall be applicable in respect of transactions whose tax has previously been established upon its entry into force without the expiry of the period of limitation.

Transient disposition fifth. Deduction on acquisitions used in self-consumption.

The shares supported by the acquisition of goods or services which are intended for the realization of the self-consumption referred to in Article 102 (2) of this Law may only be deducted in full when the accrual of goods or services The above mentioned self-consumption occurs after 31 December 1992.

Transitional disposition sixth. Deductions prior to the start of the activity.

The procedure for deduction of the fees previously supported at the beginning of the business activities, which would have been initiated prior to the entry into force of this Law, shall be in accordance with the provisions of this Law.

When the time limit laid down in the first subparagraph of Article 111 (1) has elapsed, the taxable persons shall apply for the extension referred to in the second subparagraph of the same paragraph before 31 March 1993.

Transitional disposition seventh. Regularisation of deductions made prior to the start of the activity.

The ongoing regularisation to the entry into force of this Law of deductions for quotas previously supported at the beginning of business or professional activities or, where appropriate, a differentiated sector of the activity, will be finalised in accordance with the rules in force at 31 December 1992.

When the start of business or professional activity or, where appropriate, of a sector of the activity, occurs after the entry into force of this Law, the regularization of the deductions made prior to shall perform in accordance with the rules laid down in Articles 112 and 113 thereof.

Transient disposition octave. Resignations and options in special schemes.

The resignations and options provided for in the special arrangements that have been made prior to the entry into force of this Law shall exhaust their effects in accordance with the regulations under which they were made.

transient disposition ninth. Legislation applicable to goods in exempted areas or suspension regimes.

Community goods which were found on 31 December 1992 in the areas or under the arrangements referred to in Articles 23 and 24 of this Law respectively, shall be subject to the provisions of this Law. applicable before 1 January 1993 as long as they remain in the indicated situations.

Transient disposition tenth. Operations assimilated to imports.

To be considered as transactions treated as imports of the outputs of the areas or the abandonment of the schemes referred to in Articles 23 and 24 of this Law respectively when they occur after 31 December 1992 and relate to goods which were in such situations before 1 January 1993.

However, no import of goods will occur in the following cases:

1. º When goods are subsequently dispatched or transported outside the Community.

2. In the case of goods other than means of transport, which were previously placed under temporary importation arrangements and abandoned this situation in order to be dispatched or transported to the Member State of provenance.

3. In the case of means of transport that are previously placed under temporary import arrangements and either of the following conditions are met:

a) That the date of their first use is prior to day 1 of January 1985.

(b) The tax due on importation is less than 25,000 pesetas.

Transient disposition eleventh. Tax rates.

During the year 1993, the air and sea transport services of passengers and their luggage will be taxed at the rate of 15 per 100.

Before 31 December 1996, the General Budget Laws of the State, considering the evolution of the economic variables and the level of compliance with the tax, will determine the date of the beginning of the implementation of the the tax rate of 6 per 100 to the services referred to in this provision.

Transient Disposition twelfth. Accrual in the deliveries of certain means of transport.

The accrual of Value Added Tax on deliveries of means of transport, the first registration of which had been effected before 1 January 1993 and had been subject to the Special Tax on certain means (a) the date of 31 December 1992 shall be the date of 31 December 1992 when the provision for such supplies is made on 1 January 1993.

First repeal provision. Provisions to be repealed.

At the entry into force of this Law, the following provisions will be repealed, without prejudice to the right of the Administration to demand the tax debts accrued prior to that date or from the recognition of rights that are enforceable under the same conditions:

1. Law 30/1985 of 2 August of the Value Added Tax.

2. The third additional provision of Law 22/1987, of November 11, of Intellectual Property.

Repeal provision second. Provisions to continue in force.

The following rules will remain in effect:

1. The provisions relating to the Value Added Tax contained in Law 6/1987 of 14 May on budgetary allocations for investments and support of the Armed Forces.

2. The statutory rules of the Value Added Tax created by Law 30/1985, of 2 August, as soon as they do not object to the precepts of this Law or to the norms that develop it.

Final disposition first. Amendments to the Budget Law.

The following amendments to the Value Added Tax rules may be made by means of the Budget Law:

1. Determination of tax rates and the equivalence surcharge.

2. º The quantitative limits and fixed percentages established in the Law.

3. º Tax exemptions.

4. The procedural and tax management aspects regulated in this Law.

5. The other adaptations that are required by the tax harmonisation rules approved in the European Economic Community.

Final disposition second. Entry into force of the Act.

This Law shall enter into force on 1 January 1993.

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this Law.

Madrid, December 28, 1992.

JOHN CARLOS R.

The President of the Government,

FELIPE GONZÁLEZ MARQUEZ

ANNEX

For the purposes of this Law, it shall be deemed to be:

First. Vessels: Those falling within heading Nos 89.01; 89.02; 89.03; 89.04 and 89.06.10 of the Customs Tariff.

Second. Aircraft: Aerodines operating with the aid of a propellant machine falling within heading 88,02 of the Customs Tariff.

Third. Avittualling products: The provisions of on board, fuels, fuels, lubricants and other oils for technical use and accessories on board.

This is meant by:

(a) On-board Provisions: Products intended exclusively for the consumption of crew and passengers.

(b) Fuels, fuels, lubricants and other oils for technical use:

Products intended for the feeding of the propulsion organs or the operation of other on-board machinery and apparatus.

(c) Products on board: Consumer products for domestic use, those intended for the feeding of animals transported and consumables used for the conservation, treatment and preparation on board goods transported.

Fourth. Normal fuel and fuel tanks: The communications directly with the propulsion bodies, machinery and equipment on board.

Fifth. Deposit regime other than customs: The one defined as such in the Excise Law.

Sixth. For the conversion of the quantities fixed in ECU to Articles 14 and 68 of this Law, the equivalence of 1 Ecu equal to the pesetas 129,98 shall apply.