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Practical Handbook VAT 2021

Census obligations

The current regulation of this matter is contained in the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures, approved by Royal Decree 1065/2007, of 27 July.

The census obligations corresponding to taxable persons covered by the special schemes applicable to distance sales and certain domestic supplies of goods and services have already been dealt with in previous chapters.

  1. Those obliged to file a tax register declaration
  2. Form to use and what to communicate