- Renunciation of the special VAT regime can be done implicitly (tacitly).
- Revocation of such renunciation must be explicit, not tacit.
- This criterion reiterates the TEAC resolution from March 21, 2018.
- Based on Article 33.2 of the VAT Regulation (RD 1624/1992).
Source: serviciostelematicosext.hacienda.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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