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Practical guide for completing census form 036

Box 504. Post-acquisition deliveries

Communication of start of activity. Delivery of goods or provision of services after the acquisition of goods or services.

Box 504:

  • Start of acquisition of goods or services
  • Delivery of goods or provision of services later

If, on the other hand, the start of the regular performance of deliveries of goods or provision of services, which constitute the object of the activity, is going to be after the start of the acquisition or importation of goods or services, intended for the development of the business or professional activity, this circumstance will be communicated by marking box 504 of the census declaration and the start date will be recorded in box 505. (See the section “Deductions” of this same chapter regarding the provisional deduction percentage, for the purposes of article 111.two of the Law of the VAT)

Those who have submitted this declaration, when the usual start of the delivery of goods or provision of services occurs, must submit a census declaration indicating this circumstance (boxes 508 and 509), within one month from the day following the day on which said deliveries or services have occurred.

For the purposes of deductions in the VAT of the quotas supported or satisfied prior to the start of the delivery of goods or provision of services corresponding to business or professional activities, those who were not previously developing business or professional activities and acquire the status of businessman or professional by making acquisitions or imports of goods or services with the intention, confirmed by objective elements, of using them to carry out activities of such nature, may deduct the quotas from the VAT that, on the occasion of said operations, they support or satisfy before the moment in which they begin the usual performance of deliveries of goods or provision of services corresponding to said activities, in accordance with the provisions of articles 111, 112 and 113 of Law 37/1992, of VAT.

To this end, they must be able to prove objective elements confirming that at the time they made such purchases or imports they had that intention, and such proof may be required by the tax authorities.

See section “ Deductions ” of this same chapter for the information regarding the aforementioned accreditation.