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VAT practical manual 2021.

Frequently asked questions raised in this chapter

1. Are occasional taxpayers who submit a form 309 required to present form 390?

Occasional taxpayers are not required to present form 390.

2. Is a dentist who buys a computer in France that costs 800 euros and who has not made, in the previous year or in the current year, any other acquisition outside of Spain, obliged to pay the tax?

No, by exclusively carrying out operations that do not give rise to the right to deduction and the acquisition does not exceed the amount of 10,000 euros, it is an intra-community acquisition of goods not subject to Spanish VAT , and must tax the delivery in the country of origin, unless the dentist chooses to pay tax in Spain.

What if it cost 12,000 euros?

In this case, when the acquisition exceeds 10,000 euros, it is taxed in Spain as an intra-community acquisition of goods, and the tax must be entered in form 309, since the dentist carries out an exempt activity.

3. If a taxable person ceases to carry out business activity in January, can he request a refund of VAT in the first quarter?

No, you can only request the refund by submitting the self-assessment for the fourth quarter.

4. What declarations must a retailer submit in the equivalence surcharge in relation to its subject intra-community acquisitions?

You must submit form 309 "Non-periodic self-assessment of VAT" and form 349 "Recapitulative declaration of intra-community operations".

5. Which taxable persons with the obligation to submit periodic VAT returns are exempt from submitting the annual VAT summary return, form 390?

Those for whom this is established by Order of the Minister of Finance and Public Function.

In accordance with the current wording of article 1 of Order EHA /3111/2009, of November 5, the group made up of:

  1. Taxpayers obliged to submit periodic self-assessments, with a quarterly settlement period, who, paying taxes only in common territory, exclusively carry out the following activities:

    1. Activities that are taxed under the simplified Value Added Tax regime, and/or

    2. Urban real estate leasing activity.

    The exclusion of the obligation to submit the annual Tax Summary Declaration will be maintained in the event that taxable persons also carry out activities for which there is no obligation to submit periodic self-assessments.

  2. Taxable subjects who keep record books through the electronic headquarters of the State Tax Administration Agency.

    In both cases, the exemption will not apply if there is no obligation to present the self-assessment corresponding to the last settlement period of the year.

    Even if they are exempt from submitting form 390, they must complete the specific section reserved for them, required for these purposes in the Tax self-assessment model corresponding to the last settlement period of the year, in relation to the information on the type of economic activities to which your declaration refers, where applicable, on the applicable pro rata percentage, differentiated sectors and percentages of taxation to various Administrations, as well as the detail of the total volume of operations carried out in the year.