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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory
5. Value Added Tax
5.8 Special regimes applicable to taxpayers who provide services to persons who do not have the status of taxpayers, who carry out distance sales of goods and certain domestic deliveries of goods

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

5.8.4 Form of presentation

Link to the taxpayer calendar

The model 369 must be submitted online with an electronic certificate or, where appropriate, with Cl@ve.

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Updated webpage: 06/October/2023