Filing period

In general, the recapitulative declaration will include the operations carried out in each calendar month, and will be presented during the first twenty calendar days of the month immediately following the corresponding monthly period, except for the one corresponding to the month of July, which may be presented during the month of August. and the first twenty calendar days of the month of September, and that corresponding to the month of December, which must be submitted during the first thirty calendar days of the month of January.

When neither during the reference quarter nor in each of the four previous calendar quarters does the total amount of the deliveries of goods and services that must be recorded in the recapitulative declaration exceed 50,000 euros, excluding Value Added Tax, The recapitulative declaration must be submitted during the first twenty calendar days of the month immediately following the corresponding quarterly period, except for the last quarter of the year, which must be submitted during the first thirty calendar days of the month of January.

If at the end of any of the months that make up each calendar quarter the amount mentioned in the previous paragraph is exceeded, a recapitulative declaration must be submitted for the month or months that have elapsed since the beginning of said calendar quarter during the first twenty immediately following calendar days. , according to the following criteria:

1. If the amount mentioned in the previous paragraph is exceeded in the first month of the calendar quarter, a monthly declaration must be submitted including the operations carried out in said month.

2. If the amount mentioned in the previous paragraph is exceeded in the second month of the calendar quarter, a monthly declaration must be submitted, which will include the operations corresponding to the first two months of the quarter and A mark will be incorporated indicating that it is a truncated quarter.