Filing period

As a general rule, the summary declaration will include the operations carried out in each calendar month, and will be submitted during the first twenty calendar days of the month immediately following the corresponding monthly period, except for the one corresponding to the month of July, which may be submitted during the month of August and the first twenty calendar days of the month of September, and the one corresponding to the month of December, which must be submitted during the first thirty calendar days of the month of January.

When neither during the reference quarter nor in each of the four previous calendar quarters the total amount of deliveries of goods and services to be entered in the summary declaration is greater than 50,000 euros, excluding Value Added Tax, the summary declaration must be submitted during the first twenty calendar days of the month immediately following the corresponding quarterly period, except for the last quarter of the year, which must be submitted during the first thirty calendar days of the month of January.

If at the end of any of the months that make up each calendar quarter the amount mentioned in the previous paragraph is exceeded, a summary declaration must be submitted for the month or months elapsed since the beginning of said calendar quarter during the first twenty calendar days immediately following, in accordance with the following criteria:

1. If the amount mentioned in the previous paragraph is exceeded in the first month of the calendar quarter, a monthly declaration must be submitted including the operations carried out in said month.

2. If the amount mentioned in the previous paragraph is exceeded in the second month of the calendar quarter, a monthly declaration must be submitted, which will include the operations corresponding to the first two months of the quarter and will include a mark indicating that it is a truncated quarter.