Skip to main content
VAT practical manual 2022.

Census obligations

The current regulation of this matter is included in the General Regulation of actions and procedures for tax management and inspection and for the development of common standards for tax application procedures, approved by Royal Decree 1065/2007, of July 27th.

The census obligations corresponding to taxable persons covered by 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