Obligation to submit an annual recapitulative statement for transactions carried out between 1 January and 31 August 2022

Manufacturers, importers, intra-Community purchasers, resellers and waste managers shall submit an annual recapitulative declaration covering the acquisition, import, intra-Community acquisition, sale or delivery, or self-consumption operations that they have carried out between 1 January and 31 August 2022.

This information return, form 586, must be filed electronically through the Gestiones destacadas on this page, during the month of March 2023 in relation to transactions carried out between 1 January and 31 August 2022.