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Taxpayer's calendar 2023

Other matters of interest

  • Taxpayers who make quarterly settlements are exempt from filing form 390 "Annual VAT Declaimette-Summary" of VAT, pay taxes only in common territory and carry out activities under simplified regime and/or urban property leasing operations ( although they also carry out activities for which there is no obligation to submit periodic self-assessments), as well as the taxpayers who carry out the books registration through the Tax Agency's E-Office, which must fill in the additional information requested, in the self-assessment of the last settlement period of form 303 of VAT for the financial year. The exemption will not be applied when there is no obligation to file the self-assessment corresponding to the last settlement period of the financial year.

  • The system of keeping books registered through the Tax Agency's E-Office-SII-consisting of the electronic supply of billing records, is mandatory from 1 July 2017, for business owners, professionals and other taxpayers whose settlement period coincides with the calendar month: Large companies (volume of transactions in accordance with article 121 LIVA in the previous year), VAT groups and those registered in the REDEME (Monthly VAT Refund Register). 6.010.121,04

    Those who are not obliged to take advantage of the SII can do so voluntarily, exercising the option in Form 036 that can be filed throughout the financial year and will take effect for the first settlement period that begins after exercising this option. The option will be considered extended for the following years until it is waived for its application. The waiver will be made in Form 036 during the month of November prior to the start of the year in which it must take effect.

    Those applying the SII are exempt from filing forms 347 "Declaration of transactions with third parties" and 390 "Annual VAT Declaimette-summary."

  • The information relating to delivery notes will be presented via the Tax Agency's E-Office in the SIONE system transit lanes and delivery notes (route sales procedure), delivery vouchers issued to document exempt fuel provisioning of the Hydrocarbons Tax on aircraft, and the request for refund for the marked diesel supplied to vessels with a refund of the Hydrocarbons Tax ( articles 27, 101, 102 and 110 of the Special Taxes Regulation).

  • Information on fuel provisioning to vessels exempt from the Hydrocarbons Tax that are not carried out through the road sales procedure will be presented through the EMCS system .

  • They are exempt from the obligation to file the declarations of operations in relation to Special Manufacturing Taxes (forms 553, 554, 555 , 556, 557, 558, 570 and 580) establishments that carry out the accounting of the products subject to Special Manufacturing Taxes through the Tax Agency's E-Office.

  • Establishments authorised as factories, tax warehouses, receipt deposits and vinegar factories will be obliged to keep the Special Manufacturing Taxes accounting records through the Tax Agency's E-Office from 1 January 2020.