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Practical Handbook VAT 2021

Form 036

With effect from 1 July 2021,, the modifications necessary to adapt it to the modifications introduced by article ten of Royal Decree-Law 7/2021, of 27 April, are introduced in the form 036 incorporating into form 036 both the exercise of the option for not subjecting to Value Added Tax the supplies of goods referred to in article 68.Four and the provision of services referred to in article 70.One.8.º of Law 37/1992, of 28 December, on Value Added Tax, and the notification of subjecting the supplies of goods referred to in article 68.Three.a) and Five of the Law on said tax and the provision of services referred to in article 70.One.4.º.a) of the same Law.