5.6.3 Self-assessment models

VAT declarations will not be submitted for activities in REAG and P . When intra-community acquisitions are made, transactions with reversal of the taxable person, real estate is transferred and there is no reversal of the taxable person, and for income from adjustments made at the beginning of the application of the special regime, the model 309 will be submitted.

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

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