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Accrual and taxpayers
The accrual and taxpayers differ depending on whether the taxable event produced is manufacturing, importation, intra-community acquisition or irregular possession of products that are part of the objective scope:
- In manufacturing, the manufacturer is the taxpayer and the accrual of the tax occurs 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 advance payments are made upon delivery or making available the manufactured products. Delivery or making available is presumed, unless proven otherwise, when differences are found in less than inventories of manufactured products.
- In the case of importation, the importer is the taxpayer and the accrual of the tax occurs at the time the import duties accrue in accordance with customs legislation.
- In intra-community acquisition, the intra-community purchaser is the taxpayer and the tax accrual occurs on the 15th of the month following the month in which the transport or shipment to the purchaser begins or at the time of issuance of the invoice, if earlier.
- In irregular possession, the taxpayer is whoever owns, 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 proven appropriate. to another.