Census tax return. VAT record book keeping
Order HFP/381/2023, of April 18, has been published, which modifies Order EHA/1274/2007, of April 26, which approves models 036 of census declaration of registration, modification and deregistration in the Census of entrepreneurs, professionals and retainers and 037 Simplified census declaration of registration, modification and deregistration in the Census of entrepreneurs, professionals and retainers and Order HFP/417/2017, of May 12, which regulates regulatory and technical specifications that develop the maintenance of the Value Added Tax Record Books through the electronic headquarters of the State Tax Administration Agency established in article 62.6 of the Value Added Tax Regulations, approved by the Royal Decree 1624/1992, of December 29, and other tax regulations are modified.
The purpose of this Order is to incorporate into model 036, Census Declaration of registration, modification and deletion in the Census of businessmen, professionals and retainers, the request for inclusion and deletion in the Registry of extractors of tax warehouses of products included in the objective areas. of taxes on alcohol and derived beverages or on hydrocarbons. It also aims to introduce a modification in the technical specifications that develop the maintenance of VAT record books through the electronic headquarters of the Tax Agency.
por la que se modifican la Orden EHA/1274/2007, de 26 de abril, por la que se aprueban los modelos 036 de Declaración censal de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores y 037 Declaración censal simplificada de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores y la Orden HFP/417/2017, de 12 de mayo, por la que se regulan las especificaciones normativas y técnicas que desarrollan la llevanza de los Libros registro del Impuesto sobre el Valor Añadido a través de la Sede electrónica de la Agencia Estatal de Administración Tributaria establecida en el artículo 62.6 del Reglamento del Impuesto sobre el Valor Añadido, aprobado por el Real Decreto 1624/1992, de 29 de diciembre, y se modifica otra normativa tributaria.