Registration deadlines

1. As general rule it is established that the operations subject to registration must be recorded in the corresponding registration books at the time when the liquidation and payment of the tax relating to said operations is carried out or, in any case, before the end of the legal period for carrying out said liquidation and payment in the voluntary period.

However, operations carried out by the taxpayer for which invoices are not issued must be recorded within seven days from the time of carrying out the operations or issuing the documents, provided that this period is shorter than that indicated in the previous section.

2. For taxpayers who have the obligation to keep the Tax Registration Books through the Electronic Office, a specific submission period is established:

The information corresponding to the invoices issued, within four calendar days from the issuance of the invoice, unless the invoices are issued by the recipient or by a third party, in accordance with the provisions of article 164.2 of the Tax Law, and in the third and sixth additional provisions of the Regulations on Billing and Organized Gas Market, in which case, said period will be eight calendar days.

In both cases, the supply must be made before the 16th of the month following the month in which the accrual of the Tax corresponding to the operation to be registered occurred. 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 will be determined with reference to the date on which the transaction was carried out.

With effect from 1 July 2023, in cases where the issuance of a corrective invoice is not applicable in operations under the special regime for travel agencies or the special regime for used goods, works of art, antiques and collectibles and the regularisations or adjustments to the tax base and quota initially calculated, as a result of discounts or other circumstances subsequent to the accrual of the operation, must be noted in the register of invoices issued, these notes must be recorded before the 16th of the month following the one in which these regularisations or adjustments were noted.

The deadline for submitting billing records corresponding to corrective invoices issued will be four calendar days from the date of issuance of said invoice. Likewise, the deadline for the remittance of collections from operations covered by the special cash basis regime will be four calendar days from the date the corresponding collection is made.

The electronic refund document referred to in article 9.1.2.º B) of the Tax Regulations must be sent before the 16th of the month following the settlement period in which the correction of the Tax corresponding to the refund of the fee borne by the traveler is included.

For purposes of calculating the period of these four or eight calendar days, Saturdays, Sundays and declared national holidays be excluded.