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Practical Handbook VAT 2022

Frequently asked questions raised in this chapter

1.How can a natural person whose settlement period is quarterly file form 390?

It can be filed online with an electronic certificate.You can also file online using the Cl@ve system.

2.How do taxpayers using the joint return procedure file Form 390?

Taxpayers using the joint return procedure submit the self-assessment of the tax in a single document, but must individually submit the annual summary return stating that they are using this procedure.

3.Do intra-Community transports of goods carried out on the occasion of intra-Community acquisitions have to be declared on form 349?

Yes, in form 349, both deliveries and acquisitions of goods and intra-Community acquisitions and services are declared.

4.Large companies that are obliged to file monthly returns at VAT.When do you have to submit the recapitulative declaration of intra-Community transactions?

Form 349 must be filed monthly within the same deadlines as the self-assessment of the tax, unless, due to the volume of intra-Community transactions, it is filed quarterly.

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

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 change the option outside the period established for filing the self-assessment form and provided that the previous option is expressly waived.

Only in cases where there is no means of recovering the claim against the tax authorities will it be possible to accept the change of option outside the deadline for filing the self-assessment form.

6.Is a taxable person registered at REDEME obliged to file the annual summary return of VAT, form 390?

Taxpayers registered in REDEME have a monthly settlement period and are therefore obliged to keep their registry books through the electronic office of the State Tax Administration Agency.

Therefore, they are exempt from filing the annual summary return of VAT, form 390, unless they are not obliged to file the self-assessment corresponding to the last settlement period of the financial year.

Although they are exempt 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 the 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 the detail of the total volume of operations carried out in the financial year.