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VAT practical manual 2021.


All operations carried out by a taxable person must be recorded in the corresponding specific Registry Books of the VAT , and said taxable person must present a single self-assessment in each comprehensive settlement period of all its activities carried out. , whatever the tax regime and the place where they are carried out.

The period of time that includes each self-assessment is called the settlement period, which can be monthly or quarterly.

In general, all taxpayers will submit quarterly self-assessments, except those registered in the monthly refund register, Large Companies with a volume of operations for VAT purposes in the immediately preceding calendar year. greater than 6,010,121.04 euros and those that apply the special regime of the group of entities.

The Public Administrations, those taxpayers assigned to the Central Delegation of Large Taxpayers or to any of the Management Units of Large Companies, the taxpayers whose settlement period coincides with the calendar month, and the entities that have the legal form of a public limited company. or limited liability company, are required to file electronically over the Internet using a recognized electronic certificate.

For the purposes of this tax, the following taxpayers have the status of Large Companies:

  1. Those whose volume of operations, calculated in accordance with the provisions of the VAT Law , would have exceeded 6,010,121.04 euros during the immediately preceding calendar year.

  2. Those who have made the acquisition of all or part of a business or professional asset, when the sum of their volume of operations from the immediately preceding calendar year and the volume of operations that the transferor of said assets would have carried out in the same period through The use of the transferred assets would have exceeded 6,010,121.04 euros.

    This provision will be applicable from the moment in which the aforementioned transfer takes place, with effect from the day following the end of the settlement period during which it took place.


On July 3, year N, company A acquired a global set of assets and liabilities constituting a business unit. In year N-1 the volume of operations of entity A did not exceed 6,010,121.04 euros. In year N-1, the volume of operations of the acquired business exceeded the amount of 6,010,121.04 euros. ( DGT V1215-19).

Entity A will have a monthly settlement period from October 1 of year N. From this date it will be obliged to keep the record books in the electronic headquarters of the AEAT .

These taxable persons are assigned to special Management Units, so all their actions related to tax management will be limited to the scope of the Large Business Management Units, the Tax Assistance and Services Unit or the Tax Control Unit and Customs Officer of the Central Delegation of Large Taxpayers.

Taxpayers of VAT must determine the tax debt, through self-assessments adjusted to the models approved by the Minister of Finance and Public Function, and must enter the tax debt in the place, form and deadlines that will be explained throughout this chapter.

Those taxpayers who exclusively carry out operations exempt from articles 20 (exemptions in internal operations) and 26 (exempt intra-community acquisitions) of the VAT Law are not required to carry out self-assessments, except the entities included in the Special Regime for Groups of Entities that must in all cases present form 322, taking into account the specialty of the tax regime.

On imports of goods, the tax will be settled in the manner provided for by customs legislation for customs duties.

However, the collection and payment of the VAT quotas on imports may be carried out through the self-assessment corresponding to the period in which the document recording the liquidation carried out by the company is received. Customs, as long as the importer is a businessman or professional who acts as such and has a monthly settlement period. In order to carry out this deferred payment of VAT on imports, this option must be exercised generally during the month of November prior to the beginning of the calendar year in which it will take effect.

Entrepreneurs or professionals who, meeting the requirements, do not opt for the application of the import regime, may opt for a special modality for the declaration and payment of VAT on importation when the requirements apply. following requirements:

  • That the intrinsic value of the shipment does not exceed 150 euros.

  • That these are goods that are not subject to special taxes.

  • That the end-use of the shipment or transportation of the goods is the territory of application of the tax.