Royal Decree 366/2021 of 25 May developing the procedure for filing and paying Tax on Financial Transactions self-assessments and modifying other tax regulations
On May 26, 2021, ## Royal Decree 366/2021, of May 25 was published in 1##, which modifies its First Final Provision article 66.2.B) of the Value Added Tax Regulation on the registration of the Record Book of certain intra-community operations in relation to consignment sales.
new data is included:
-By the seller:
The date on which the replacement of the businessman or professional to whom the goods were initially destined takes place (art.66.2.B) a) 5)
-By the businessman or professional to whom the goods are intended and those who replace him:
- In addition to the description and quantity, the value of the goods that are removed from the warehouse by the seller and are no longer at their disposal (art.66.2.Bb) 5).
- In addition to the description and quantity, the value of the goods destroyed or missing from the warehouse (art.66.2.Bb) 6).
On the other hand, the registration period of these operations is established, which will be before the 16th of the month following the date of arrival of the goods to the warehouse, of their being made available to the purchaser. or the operation that must be recorded (substitution, destruction, loss or theft)