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Practical Handbook VAT 2022

Obliged to file a tax return

All taxpayers of VAT who are obliged to submit periodic self-assessments of the tax, including taxpayers under the joint return procedure, are obliged to submit the annual summary return.Taxable persons covered by the special schemes applicable to distance sales and certain domestic supplies of goods and services who file form 369 and those taxable persons who are exempted by Order of the Minister of Finance and the Civil Service are excluded from this obligation.

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

  1. Taxpayers obliged to file periodic self-assessments, with a quarterly settlement period, who, being taxed only in common territory, exclusively carry out 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 submit the annual Value Added Tax summary return provided for in this point 1 shall be maintained in the event that taxable persons also carry out activities for which there is no obligation to submit periodic self-assessments.

  2. Taxpayers who keep their registry 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 29 December.

In both cases, the exemption from filing the annual summary VAT return, 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 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 and, 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.