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A self-employed individual inquired whether they could apply the special cash accounting regime to all their transactions when registering for a new tax heading. The Directorate General for Taxes (DGT) ruled that the option must apply to all transactions, except for those expressly excluded by law.
Cuestión planteada Desea conocer si, a efectos del Impuesto sobre el Valor Añadido, la adopción del citado régimen especial es aplicable a la totalidad de las operaciones que realiza.
La opción por el régimen especial del criterio de caja debe referirse a todas las operaciones realizadas por el sujeto pasivo. No obstante, quedan excluidas de este régimen las operaciones que la Ley del IVA determine específicamente, como las adquisiciones intracomunitarias o las entregas de bienes exentas. El sujeto pasivo podrá optar por este régimen siempre que cumpla los requisitos legales y ejerza la opción en los plazos reglamentarios.
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