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Filing of Income from Import VAT settled by Customs (exclusively regional tax)
If you wish to register for this service, you must meet the following requirements:
- Be an entrepreneur and a professional
- Tax return period coinciding with the calendar month.Article 71.3 Personal Income Tax Regulation
To register, it is necessary to file the 036 tax registry return (or through the My VAT Tax Register Details service) during the November of the year prior to that in which it is to take effect.
For newly created companies, this can be done at the time of registration.
It is understood to be extended for the following years unless waived or excluded.Consult about VAT on imports with deferred payment