General information

Accrual and taxpayers

The accrual and the taxpayers differ depending on whether the taxable event occurred is manufacturing, import, intra-community acquisition or irregular possession of products that are part of the objective scope:

• In manufacturing, the taxpayer is the manufacturer and the tax accrual occurs with the first delivery or provision, in Spanish territory, of the manufactured products or with the total or partial collection of the price, if advance payments are made upon delivery or provision of the manufactured products. Delivery or availability is presumed, unless proven otherwise, when differences in stocks of manufactured products are found.
• In the case of imports, the importer is the taxpayer and the tax accrual occurs at the time when the import duties are accrued in accordance with customs legislation.
• In the case of intra-Community acquisition, the taxpayer is the intra-Community purchaser and the tax accrual occurs on the 15th of the month following the start of transport or shipment to the purchaser or at the time of issuance of the invoice, if earlier.
• In the case of irregular possession, the taxpayer is the person who possesses, markets, transports or uses them and the accrual of the tax occurs at the time of the irregular introduction and, if not known, in the oldest non-prescribed settlement period, unless there is proof that it corresponds to another.