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

5.8.3 Self-assessment model

The model 369 “Value Added Tax. Self-assessment of the special regimes applicable to taxable persons who provide services to persons who do not have the status of taxable persons, who carry out distance sales of goods and certain internal deliveries of goods” shall be submitted on a quarterly basis (for the Union and non-Union regime) or monthly for the import regime.

The model 369 is submitted during the calendar month following the end of the period to which the declaration refers , and as long as the taxpayer is registered in this special regime, he/she is obliged to submit it regardless of whether, during the declaration period, deliveries of goods or provision of services covered by the regimes have been made.