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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 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 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 taxpayer calendar

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

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Updated webpage: October 6, 2023