The taxpayer pays taxes exclusively to a regional tax administration.

In relation to the taxpayer who pays taxes exclusively to a Regional Tax Administration with payment of fees VAT to the import settled by Customs, article 167.Two LIVA It establishes that in the importation of goods, the tax will be settled in the manner provided for by customs legislation for tariff duties.

The article also indicates that the collection and payment of import tax quotas will be carried out in the manner determined by regulation, where the requirements applicable to taxpayers may be established, so that they can include said quotas in the declaration-settlement corresponding to the period in which they receive the document in which the settlement made by the Administration is recorded.

Article 74.1 of Royal Decree 1624/1992, of December 29, which approves the Regulation of the Value Added Tax, provides that the collection and payment of the tax quotas corresponding to this Tax and settled by Customs in the import operations of goods will be carried out in accordance with the provisions of the General Collection Regulation.

Notwithstanding the foregoing, when the importer is a businessperson or professional acting as such, and has a settlement period that coincides with the calendar month in accordance with the provisions of Article 71.3 of these Regulations, he may choose to include the quota settled by Customs in the declaration-settlement corresponding to the period in which he receives the document in which such settlement is recorded, in which case the deadline for payment of the quotas settled in the import operations will correspond to that provided for in Article 72 of these Regulations. In the case of taxpayers who do not pay taxes entirely to the State Administration, the amount assessed by Customs will be included in full in the tax return submitted to the State Administration.

In the case of taxpayers who pay taxes exclusively to a regional tax administration, will be included in its entirety in a declaration-settlement that they submit to the State Administration in the model, place, form and deadlines established by the Minister of Finance and Public Function.

The option (box 741 and 743 for the date) must be exercised by submitting a census declaration to the State Tax Administration Agency during the month of November prior to the start of the calendar year in which it is to take effect, and will be extended for subsequent years unless waived or excluded.

The option will refer to all imports made by the taxable person that must be included in the periodic declarations and settlements.

The resignation (box 742 and 743 for the date) will be exercised by means of communication to the competent body of the State Tax Administration Agency, by means of the presentation of the corresponding census declaration and must be formulated in the month of November prior to the beginning of the calendar year in which it must take effect. The resignation will be effective for a minimum period of three years.