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

5.6.3 Self-assessment models

VAT declarations will not be submitted for activities in REAG and P . When intra-community acquisitions are made, operations with reversal of the taxable person, real estate is transferred and the reversal of the taxable person does not occur, and for the income from regularizations carried out at the beginning in the application of the special regime, the will be presented model 309 ##1##.

Likewise, model 341 for request for reimbursement of compensations REAG and P will be submitted, when exempt intra-community exports or deliveries are made during the quarter.

It will be presented quarterly between April 1 and 20, July and October and between January 1 and 30 of the following year.