Data relating to special regimes for intra-community trade
Skip information indexParticular regime people in special regime
The option will be deemed to have been exercised, even if the census declaration is not submitted, from the moment the self-assessment corresponding to the intra-community acquisitions of goods carried out in the period to which it refers is submitted.
No, they are taxed at source when their total volume per calendar year does not exceed certain limits (for Spain, 10,000 euros).
It may be exercised, once the minimum period indicated above has elapsed, through the census declaration, form 036.
It will cover at least the remaining time of the current year and the following two calendar years and will take effect during subsequent years until its revocation.
Yes, they may opt to be subject to the Tax at any time by submitting the census declaration, form 036, and it will affect all intra-community acquisitions of goods that they make.