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Manual of economic activities.Fiscal duties of employers and resident professionals in Spanish territory

5.6.3 Self-assessment forms

No VAT returns will be filed for activities in the REAG and P. When intra-Community acquisitions are made, reverse charge transactions are carried out, real estate is transferred and there is no reverse charge, and for income from regularisations carried out at the beginning of the application of the special regime, the form 309 will be filed.

Likewise, the form 341 for requesting reimbursement of REAG and P compensations shall be filed when exempt intra-Community exports or deliveries are made during the quarter.

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