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VAT practical manual 2021.

Frequently asked questions raised in this chapter

1. How can an individual whose settlement period is quarterly be able to present form 390?

You can present it electronically online with an electronic certificate. You can also submit it online using the Cl@ve system.

2. How do taxpayers covered by the joint declaration procedure submit form 390?

Taxpayers covered by the joint declaration procedure submit the tax self-assessment in a single document, but must individually submit the annual summary declaration stating that they are covered by this modality.

3. Should intra-community transport of goods carried out on the occasion of intra-community acquisitions be declared in form 349?

Yes, in form 349 both deliveries and acquisitions of goods, as well as intra-community acquisitions and provision of services, are declared.

4. Large companies that are required to submit monthly declarations in VAT . When must they submit the recapitulative declaration of intra-community operations?

Form 349 must be submitted monthly in the same terms as the self-assessment of the tax, unless due to the volume of intra-community operations it has a quarterly periodicity.

5. What is the procedure when a self-assessment to be offset is submitted in the fourth quarter and you want to request a refund?

The right to request a refund is configured as an alternative operation to the right to offset the credit, and it is not possible to vary the option outside the period established for the presentation of the self-assessment form and provided that the previous option is expressly waived.

Only in cases where there is no means to recover the credit from the Public Treasury will it be possible to accept the change of option outside the deadline for submitting the self-assessment form.

6. Is a taxable person registered in REDEME obliged to submit the VAT annual summary declaration , form 390?

Taxpayers registered in REDEME have a monthly settlement period and consequently have the obligation to keep the record books through the electronic headquarters of the State Tax Administration Agency.

Therefore, they are exempt from submitting the annual VAT summary declaration , form 390, unless they are not required to submit the self-assessment corresponding to the last settlement period of the financial 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 details of the total volume of operations carried out in the year.