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VAT practical manual 2022.

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. Taxpayers subject to the special regimes applicable to distance sales and certain domestic deliveries of goods and services who submit form 369 and those taxpayers who are exonerated by Order of the Minister of Finance and Civil Service are excluded from this obligation.

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

  1. Taxpayers required to submit periodic self-assessments, with a quarterly settlement period, who pay taxes only in common territory and carry out exclusively the following activities:

    1. Activities that are subject to the simplified regime of Value Added Tax, and/or

    2. Urban real estate leasing activity.

    The exclusion from the obligation to submit the annual summary declaration of Value Added Tax provided for in this section 1 will be maintained in the event that taxpayers also carry out activities for which there is no obligation to submit periodic self-assessments.

  2. Taxpayers who keep registration 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 Regulations, approved by Royal Decree 1624/1992, of December 29.

In both cases, the exemption from filing the annual summary declaration of Value Added Tax, form 390, will not apply if there is no obligation to file the self-assessment corresponding to the last settlement period of the year.

Although they are exempt from filing Form 390, they must complete the specific section reserved for them, required for these purposes in the self-assessment form for the Tax corresponding to the last settlement period of the year, in relation to the information on the type of economic activities to which their declaration refers and, where applicable, on the applicable prorated 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.