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VAT practical manual 2021.

Form to use and what to communicate

1. Form

Model 036 or model 037 of census declaration will be used, approved by Order EHA /1274/2007, of April 26 ( BOE of May 10).

2. What should be communicated

The taxpayers of the tax will inform the Tax Administration of the following situations with tax significance related to VAT :

2.1 Declaration of discharge

It must be presented by businessmen or professionals who are going to begin the exercise of one or more business or professional activities in Spanish territory and by legal entities who, without acting as businessmen or professionals, make intra-community acquisitions of goods subject to VAT .

For VAT purposes, said declaration must indicate:

  1. If the regular performance of deliveries of goods or provision of services that constitute the object of the activity occurs prior to or simultaneously with the start of the acquisition or importation of goods or services intended for the development of the business or professional activity.

  2. If, on the other hand, the beginning of the regular performance of the aforementioned deliveries of goods or provision of services will occur after the beginning of the aforementioned activities.

This declaration will serve, among other purposes, to:

  1. Communicate to the Administration the identification data, NIF , tax address and non-resident status, as well as to request the assignment of the provisional or definitive NIF, if one is not available.

  2. Communicate your status as a reseller of mobile phones, video game consoles, laptops and digital tablets.

  3. Communicate, only in the case of keeping the registration books through the electronic office, that there are invoices that are issued by the recipient or by a third party.

  4. In the cases referred to in letter b) above, to propose to the Administration the provisional percentage of applicable deduction.

  5. Opt for the application of the special prorata rule in case of starting an activity.

  6. Communicate the general or special regime applicable with respect to the special regimes in VAT :

    • Renounce the simplified special regime and the agriculture, livestock and fishing regime, as well as communicate the exclusion.

    • Opt for the method of determining the tax base using the global profit margin in the special regime for used goods, works of art, antiques and collectibles.

    • Opt for the special cash basis regime.

  7. Regarding taxation on intra-community operations:

    • Request inclusion in the Register of intra-Community operators.

    • Communicate the subjection to VAT of intra-community distance sales whose transport does not begin in Spain, when the declarant is not already registered in the census.

    • Opt not to be subject to VAT for distance intra-Community sales whose transport begins in the territory of application of Spanish VAT.

  8. Opt for the deferral of payment of VAT upon importation.

  9. Choose to keep the VAT registration books through the electronic headquarters of the State Tax Administration Agency.

  10. Opt not to be subject to Value Added Tax on services provided electronically, through telecommunications, radio and television broadcasting.

  11. Communicate the subjection to Value Added Tax of distance sales provided for in article 68.Three a) of the VAT Law and of the provision of services provided electronically , telecommunications and radio and television broadcasting referred to in article 70.Uno.4.ºa) of the law of said tax, provided that the declarant is not already registered in the census.

This declaration must be submitted, as appropriate, prior to the start of the corresponding activities or the performance of operations.

2.2 Declaration of modification

When any of the data included in the registration declaration or in any other subsequent modification declaration changes, the taxpayer must notify the Administration of the modification. This statement should also be used for any options, revocations and waivers that occur subsequently.

In particular, it is used to indicate the effective regular start of the delivery of goods or provision of services that constitute the object of the activity when the registration declaration has stated that the regular start of the aforementioned delivery of goods or provision of services would occur after the start of the activities.

It will also serve to:

  1. Communicate the change in settlement period due to trading volume.

  2. Request registration or deregistration in the Monthly Refund Registry.

  3. Exercise the option or waiver of keeping the registration books through the electronic headquarters of the State Tax Administration Agency.

The declaration must be submitted, in general, within one month, counting from the day following the date on which the events that determine it occurred, without prejudice to the specific deadlines provided for each case in the tax regulations, especially for cases in which options, revocations and waivers must be exercised.

This declaration will not be necessary when the modification of one of the census data occurs on the initiative of a body of the State Tax Administration Agency.

2.3 Declaration of withdrawal

Those who cease to carry out any business or professional activity must notify the Administration by means of a census declaration. Legal entities must also submit this declaration in the event that their intra-Community acquisitions of goods are no longer subject to VAT due to revocation of the option or due to not exceeding the established limits.

The declaration of withdrawal must be submitted within one month from the day following the cessation, except in the case of the death of the taxpayer in which case the heirs must submit said declaration within six months from the death.