1.As a general rule, establishes that the transactions subject to registration must be recorded in the corresponding registry books at the time of settlement and payment of the tax relating to said transactions or, in any case, before the end of the legal period for settlement and payment in the voluntary period.
However, transactions carried out by the taxable person in respect of which invoices are not issued must be recorded within seven days of the time when the transactions are carried out or the documents are issued, provided that this period is less than that specified in the previous paragraph.
2.For taxpayers who have the obligation to keep the Tax Register Books through the E-Office, a specific deadline for submission is established:
The information corresponding to the invoices issued, within four calendar days of the invoice being issued, except in the case of invoices issued by the recipient or by a third party, in accordance with the provisions of article 164.two of the Tax Law, and in the third and sixth additional provisions of the Invoicing and Organised Gas Market Regulations, in which case, this period shall be eight calendar days.
In both cases, the supply must be made before the 16th day of the month following that in which the accrual of the tax corresponding to the transaction to be registered takes place.However, in the case of transactions not subject to tax for which an invoice should have been issued, the period of four or eight calendar days shall be determined with reference to the date on which the transaction was carried out.
The deadline for sending the invoicing records corresponding to corrective invoices issued shall be four calendar days from the date of issue of the invoice.Likewise, the deadline for the remittance of payments for operations under the special cash criterion system shall be four calendar days from the date of the corresponding payment.
The electronic refund document referred to in Article 9.1.2.º B) of the Tax Regulations must be sent before the 16th day of the month following the settlement period in which the rectification of the tax corresponding to the refund of the tax paid by the traveller is included.
For the purposes of calculating these four or eight calendar days, shall exclude Saturdays, Sundays and national holidays.
Please note that the Tax Agency's E-Office offers the tool "Deadline calculator for submitting invoicing records", which indicates the deadline for submitting these records, as well as the period and year for entry in the register of invoices issued for each of the different invoice keys.