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Practical Handbook VAT 2022

Frequently asked questions raised in this chapter

1.Are occasional taxpayers who file a Form 309 obliged to file Form 390?

Occasional taxpayers are not obliged to file form 390.

2.Is a dentist who buys a computer costing EUR 800 in France and who has not made any other purchases outside Spain in the previous year or in the current year liable to pay tax?

10,000, it is an intra-Community acquisition of goods not subject to Spanish VAT , and the supply must be taxed in the country of origin, unless the dentist chooses to be taxed in Spain.

What if it cost 12,000 euros?

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

3.If a taxable person ceases to carry on business in January, can he apply for a refund of VAT in the first quarter?

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

4.What declarations must a retailer under the equivalence surcharge file in relation to his taxable intra-Community acquisitions?

You must file form 309 "Non-periodic self-assessment of VAT" and form 349 "Recapitulative declaration of intra-Community transactions".

5.Which taxable persons who are obliged to file periodic returns for VAT are exempt from filing the annual summary VAT return, form 390?

Those for which this is established by Order of the Minister for Finance and the Civil Service.

In accordance with the current wording of article 1 of Order EHA/3111/2009, of 5 November, the group comprising the following are exempt from filing form 390:

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

    1. Activities taxed under the simplified value added tax system, and/or

    2. Leasing of urban real estate.

    The exclusion from the obligation to file the annual summary tax return shall be maintained in the event that taxpayers also carry out activities for which there is no obligation to file periodic self-assessments.

  2. Taxpayers who keep their registry 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 submit the self-assessment corresponding to the last settlement period of the year.

Although they are exempted from filing form 390, they must complete the specific section reserved for them, required for this purpose in the self-assessment tax form corresponding to the last settlement period of the year, in relation to information on the type of economic activities to which their return refers, where applicable, on the applicable pro-rata percentage, differentiated sectors and percentages of taxation to various Administrations, as well as details of the total volume of operations carried out in the financial year.