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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.5.3 Self-assessment models

No tax returns are required. VAT for activities under this special regime. However, when intra-community acquisitions, operations with reversal of the taxable person or deliveries of taxable and non-exempt properties are carried out, the model 309 must be submitted.

If goods are delivered to travelers with the right to a refund of the VAT, will be presented model 308.