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Accrual and taxpayers
The chargeable event and the taxpayers differ depending on whether the taxable event is the manufacture, import, intra-Community acquisition or irregular possession of products falling within the objective scope:
- In manufacturing, the manufacturer is the taxpayer and the tax becomes chargeable with the first delivery or making available, in Spanish territory, of the manufactured products or with the total or partial collection of the price, if payments are made in advance of the delivery or making available of the manufactured products.Delivery or making available shall be presumed, in the absence of proof to the contrary, when differences in less than stock of manufactured products are established.
- The importer is the taxpayer and the tax becomes due when the import duties are accrued in accordance with customs legislation.
- In intra-Community acquisitions, the taxable person is the intra-Community acquirer and the tax becomes chargeable on the 15th day of the month following that in which the transport or dispatch to the acquirer begins or at the time of issue of the invoice, if this is earlier.
- In the case of irregular possession, the taxpayer is the person who possesses, markets, transports or uses them and the tax becomes chargeable at the time of the irregular introduction and, if this is not known, in the oldest non-prescribed settlement period, unless it is proved that it corresponds to another.