Skip to main content
VAT 2023 practical manual.

Obliged to file a tax return

those taxable subjects of VAT who are required to submit periodic self-assessments of the tax, including taxable subjects, are required ##1## to present the annual summary declaration. covered by the joint declaration procedure. Excluded from this obligation are taxable persons covered by the special regimes applicable to distance sales and certain internal deliveries of goods and services that present form 369, and those taxable persons who are exempted by Order of the person in charge of the Ministry. of Finance and Public Function.

In this sense, the current wording of article 1 of Order EHA /3111/2009, of November 5, establishes that exempt from presenting the annual tax summary declaration for the following taxpayers:

  1. Taxpayers obliged to submit periodic self-assessments, with a quarterly settlement period, who, paying taxes only in common territory, exclusively carry out the following activities:

    1. Activities that are taxed under the simplified Value Added Tax regime, and/or

    2. Urban real estate leasing activity.

    The exclusion of the obligation to submit the annual Value Added Tax Summary Declaration provided for in this number 1 will be maintained in the event that taxable persons also carry out activities for which there is no obligation to submit periodic self-assessments.

  2. Taxable subjects who keep record books through the electronic headquarters of the State Tax Administration Agency in accordance with the provisions of article 62.6 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992, of 29 December.

In both cases the exemption from submitting the annual summary declaration of Value Added Tax, form 390, will not apply in the event that it does not There is an obligation to present the self-assessment corresponding to the last settlement period of the financial year.

Even if they are exempt from submitting form 390 they must complete the specific section reserved for them, required for these purposes in the Tax self-assessment model corresponding to the last settlement period of the year, in relation to the information on the type of economic activities to which your declaration refers and, where applicable, on the applicable pro rata percentage, differentiated sectors and percentages of taxation to various Administrations, as well as the details of the total volume of operations made in the exercise.