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VAT practical manual 2021.

Obliged to file a tax return

All taxable persons subject to VAT who are required to submit periodic tax self-assessments are required to submit the annual summary declaration, including taxable persons subject to the joint declaration procedure. Excluded from this obligation are taxable persons covered by the special regimes applicable to distance sales and certain domestic deliveries of goods and services that present form 369, and those taxable persons who are exempted by Order of the Minister of Finance and Function. Public.

In this sense, the current wording of article 1 of Order EHA /3111/2009, of November 5, establishes that the following taxpayers are exempt from submitting the annual tax summary declaration :

  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 Value Added Tax Summary Declaration provided for in this number 1 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 accordance with the provisions of article 62.6 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992, of 29 December.

In both cases, the exemption from submitting the annual Value Added Tax return-summary, form 390, will not apply in the event that there is no obligation to submit 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 details of the total volume of operations carried out in the year.