Those obliged to use SII in the course of the financial year
Taxpayers who are obliged to keep the Value Added Tax record books through the electronic headquarters of the Tax Agency during the course of the year, must send all the billing records of the operations carried out since the beginning of that same exercise. In the case of entities other than those referred to in article 62.6 of the VAT Regulation , the content of the books for that period prior to inclusion in the SII , will be the one provided for in articles 63.3, 64.4 and 66.3 of said Regulations.
This information must be provided identifying that these are operations corresponding to the period of time immediately prior to the inclusion of the SII, for which a specific code will be used according to the specifications included in Annex I of Order HFP /417/2017, May 12.
The period for submitting information prior to inclusion in the SII will be from the date of inclusion until the end of the year.
Regarding the Investment Property Record Book, taxpayers who are obligated to SII during the year must include the entries corresponding to the entire year.
They must also include the operations corresponding to the entire year with respect to the information provided annually.