Those obliged to file a tax register declaration
The following are required to submit the census declaration:
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Persons or entities established in the territory of application of the tax that are considered businessmen or professionals.
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Persons or entities not established in the territory of application of the tax when they are taxable persons.
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Legal entities that do not act as businessmen or professionals whose intra-community acquisitions of goods are subject to VAT .
As an exception, persons or entities that exclusively carry out the following operations are not obligated:
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Leases of real estate exempt from VAT (provided that their realization does not constitute the development of a business activity in accordance with the Personal Income Tax regulations).
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Occasional supplies of new means of transport exempt from VAT because they are destined for another Member State.
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Intra-community acquisitions exempt from VAT due to triangular operations.