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VAT practical manual 2022.

Form to use and what to communicate

1. Form

Form 036 or model 037 of the census declaration will be used, approved by Order EHA /1274/2007, of April 26 ( BOE of May 10).

2. What should be communicated

The taxpayers of the tax will inform the Tax Administration of the following situations with tax significance related to VAT :

2.1 Registration declaration

It must be presented by businessmen or professionals who are going to begin the exercise of one or more business or professional activities in Spanish territory and by legal entities who, without acting as businessmen or professionals, make intra-community acquisitions of goods subject to VAT.

For VAT purposes, said declaration must indicate:

  1. If the habitual delivery of goods or services that constitute the object of the activity occurs prior to or simultaneous with the beginning of the acquisition or import of goods or services intended for the development of the business or professional activity.

  2. If, on the contrary, the beginning of the usual execution of the aforementioned deliveries of goods or services, it will occur after the beginning of the aforementioned activities.

This declaration will serve, among other purposes, to:

  1. Communicate to the Administration the identification data, NIF , tax address and non-resident status, as well as to request the assignment of the provisional or definitive NIF, if it is not available.

  2. Communicate your status as a reseller of mobile phones, video game consoles, laptops and digital tablets.

  3. Communicate, only in case of keeping the Record Books through the Electronic Office, that there are invoices that are issued by the recipient or by a third party.

  4. In the cases of letter b) above, to propose to the Administration the provisional percentage of applicable deduction.

  5. Opt for the application of the special pro rata rule in the event of the start of an activity.

  6. Communicate the general or special regime applicable with respect to special VAT regimes:

    • Renounce the simplified special regime and that of agriculture, livestock and fishing, as well as communicate the exclusion.

    • Opt for the method of determining the tax base using the global profit margin in the special regime for used goods, art objects, antiques and collectibles.

    • Opt for the special regime of the cash criterion.

  7. Regarding taxation in intra-community operations:

    • Request inclusion in the Registry of intra-community operators.

    • Communicate the subjection to VAT of intra-community distance sales whose transport does not begin in Spain, when the declarant is not already registered in the census.

    • Opt not to be subject to VAT for distance intra-Community sales whose transport begins in the territory of application of Spanish VAT.

  8. Opt for the deferral of payment of VAT on import.

  9. Choose to keep the VAT registration books through the electronic headquarters of the State Tax Administration Agency.

  10. Opt not to be subject to Value Added Tax on the provision of services provided electronically, telecommunications and radio and television broadcasting.

  11. Communicate the subjection to Value Added Tax of distance sales provided for in article 68.Three a) of the VAT Law and of the provision of services provided electronically , telecommunications and radio and television broadcasting referred to in article 70.One.4.º a) of the law of said tax, provided that the declarant is not already registered in the census.

This declaration must be submitted, as the case may be, prior to the start of the corresponding activities or the execution of the operations.

2.2 Modification declaration

When any of the data collected in the registration declaration or in any other subsequent modification declaration changes, the taxpayer must notify the Administration of the modification thereof. Additionally, this statement should be used for subsequent options, revocations and waivers.

In particular, it serves to indicate the actual habitual beginning of the deliveries of goods or provision of services that constitute the object of the activity when the registration declaration has stated that the habitual beginning of the aforementioned deliveries of goods or provision of services would occur after the start of activities.

It will also serve to:

  1. Communicate the change in settlement period due to the volume of operations.

  2. Request registration or deletion in the Monthly Return Registry.

  3. Exercise the option or waiver of keeping the record books through the electronic headquarters of the State Tax Administration Agency.

The declaration must be submitted, in general, within a period of one month, counting from the day following the day on which the events that determine it occurred, without prejudice to the specific deadlines provided for each case in the tax regulations. , especially for cases in which options, revocations and resignations must be exercised.

This declaration will not be necessary when the modification of one of the census data occurs at the initiative of a body of the State Tax Administration Agency.

2.3 Declaration of withdrawal

Those who cease the exercise of any business or professional activity must notify the Administration through the census declaration. Legal entities must also submit this declaration in the event that their intra-Community acquisitions of goods are no longer subject to VAT due to revocation of the option or due to not exceeding the established limits.

The deregistration declaration must be submitted within one month from the day following the termination, except in the case of the death of the taxpayer in which the heirs must submit said declaration within six months of the death.