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

5.5.4 Formal obligations

  • Prove to suppliers or Customs that you are under the equivalence surcharge regime.

  • There is no obligation to issue an invoice or substitute document for sales made, except, among others, in the case of deliveries of real estate subject to and not exempt from the Tax.

  • However, an invoice must be issued when the recipient is a business or professional, as well as when the recipient so requires for the exercise of any right of a tax nature.

  • There is no obligation to keep books for the VAT, unless activities are carried out under other different regimes, in which case, in addition to the duty to comply with the formal obligations established regarding them, a record book of invoices received must be kept to record, with due separation, those related to acquisitions corresponding to activities in equivalence surcharge.