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VAT practical manual 2021.

Those obliged to file a tax register declaration

The following are required to submit the census declaration:

  • Persons or entities established in the territory of application of the tax that are considered businessmen or professionals.

  • Persons or entities not established in the territory of application of the tax when they are taxable persons.

  • Legal entities that do not act as businessmen or professionals whose intra-community acquisitions of goods are subject to VAT .

As an exception, persons or entities that exclusively carry out the following operations are not obligated:

  • Leases of real estate exempt from VAT (provided that their realization does not constitute the development of a business activity in accordance with the Personal Income Tax regulations).

  • Occasional supplies of new means of transport exempt from VAT because they are destined for another Member State.

  • Intra-community acquisitions exempt from VAT for triangular operations.