Census obligations

The current regulation of this matter is set out in the General Regulation of the actions and procedures for tax management and inspection and for the development of the common rules of the procedures for applying taxes, approved by Royal Decree 1065/2007 of 27 July.

The census obligations corresponding to taxpayers under the special regimes applicable to distance sales and certain internal deliveries of goods and services have already been studied in previous chapters.

1. Those obliged to file a tax register declaration
2. Form to use and what to communicate