Returns to be filed

In principle, all commercial operators who appear in the census as payers of VATare obliged to present quarterly statements (which in some cases must be monthly), regardless of whether or not they have carried out operations during the corresponding quarter (or month).Any parties who exclusively perform operations exempt from the tax with no right to deduction of VAT are not obliged to present statements.

The settlement period coincides with the calendar quarter.However, the said settlement period will coincide with the calendar month in the case of the taxpayers listed below:

  1. Those whose turnover was greater than 6,010,121 euros during the previous calendar year.
  2. Those who are authorised to request the refund of any balances in their favour existing at the end of each settlement period.

The declaration and payment of the tax must be made during the first twenty calendar days of the month following the corresponding quarterly settlement period or during the first thirty calendar days of the following month if the period is monthly, (thirty days in the case of the last settlement period of the year) using form 303.

The taxpayers must also present an annual summary statement (form 390), to which must be attached copies of the statements corresponding to all the settlement periods of the year.

Both forms must be presented, in general, electronically via Internet with a recognised electronic certificate (electronic certificate or e-ID).

Links:

https://www.agenciatributaria.gob.es/AEAT.sede/en_gb/procedimientoini/G414.shtml

https://www.agenciatributaria.gob.es/AEAT.sede/en_gb/procedimientoini/G412.shtml

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