VAT self-assessments

Each taxable person will submit a single declaration model per settlement period, regardless of the type of activity carried out for VAT purposes.

The presentation of the self-assessment will be carried out even in the periods in which there are no accrued contributions or deduction of contributions borne or paid, except in the case of non-periodic declarations that will only be presented when the event that motivates its presentation is carried out.

Taxpayers must submit a single self-assessment in each settlement period, except:

In cases in which the Tax Administration authorizes the joint presentation , in a single declaration, of the self-assessments corresponding to various taxpayers.
In the event that the taxpayer has been declared bankrupt , in which case, two declarations-settlements must be submitted for the quarterly or monthly settlement period in which bankruptcy has been declared. , one referring to the taxable events prior to said declaration and another referring to the subsequent ones.