Skip to main content
Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.4.5 Formal obligations

  • Make the declaration of registration of the activities included in the regime, in the model 036 or 037 which is also used to renounce or revoke the resignation, to communicate the cessation of the activity and to communicate the inclusion or exclusion of the regime.

  • Keep a record of invoices received, in which the acquisitions or imports of fixed assets will be noted separately, as well as the data necessary to make the necessary adjustments. If other activities are carried out to which the simplified regime is not applicable, the acquisitions corresponding to each differentiated sector of the activity will be recorded separately.

  • Keep documents that demonstrate the reality of the applied indexes or modules.

  • Keep, numbered in date order, the invoices received (national and community suppliers), the accounting vouchers for purchases of services with reversal of the taxable person if the supplier is from outside the community, and the documents containing the liquidation of the corresponding tax on imports.

  • Keep the invoices issued, numbered in date order and grouped by quarter.

  • Submit the corresponding declarations-settlements -forms 303 and 390-, as well as, where appropriate, provide information on transactions with third parties -form 347- and intra-community transactions -form 349-.