Skip to main content
VAT practical manual 2021.

Census obligations

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

The census obligations corresponding to taxpayers covered by the special regimes applicable to distance sales and certain domestic deliveries of goods and services have already been the subject of study in previous chapters.

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