Taxpayer pays taxes exclusively to a Foral Tax Authority

In relation to the passive subject who pays taxes exclusively to a Foral Tax Administration with the income of VATquotas on imports settled by Customs, article 167.Two LIVA establishes that on imports of goods the Tax will be settled in the manner provided for by customs legislation for tariff duties.

This article also indicates that the collection and payment of the import tax quotas will be carried out in the manner determined by regulation, where the requirements for taxpayers may be established so that they can include said quotas in the declaration-settlement corresponding to the period in which they receive the document in which the liquidation made by the Administration is recorded.

Article 74.1 of Royal Decree 1624/1992, of December 29, which approves the Value Added Tax Regulations, provides that the collection and payment of the tax quotas corresponding to this Tax and settled by Customs in the operations of import of goods will be carried out in accordance with the provisions of the General Collection Regulations.

Notwithstanding the foregoing, when the importer is a businessman or professional acting as such, and has a settlement period that coincides with the calendar month in accordance with the provisions of article 71.3 of this Regulation, he may choose to include the quota settled by Customs in the declaration-settlement corresponding to the period in which he receives the document containing said settlement, in which case the period for payment of the quotas settled in import operations will correspond to that provided for in article 72 of this Regulation. In the case of taxpayers who do not pay full tax to the State Administration, the amount settled by Customs will be included in its entirety in the declaration-settlement submitted to the State Administration.

In the case of taxpayers who pay taxes exclusively to a Foral Tax Authority , they will be included in their entirety in a declaration-settlement that they submit to the State Administration in the model, place, form and deadlines established by the Minister of Finance and Public Administration.

The option (box 741 and 743 for the date) must be exercised by submitting a census declaration to the State Tax Administration Agency during the month of November prior to the start of the calendar year in which it must take effect, and is understood to be extended for the following years as long as it is not waived or excluded.

The option will refer to all imports made by the taxpayer that must be included in the periodic declarations-settlements.

The waiver (box 742 and 743 for the date) will be exercised by communicating with the competent body of the State Tax Administration Agency, by submitting the corresponding census declaration and must be made in the month of November prior to the beginning of the calendar year in which it must take effect. The resignation will be effective for a minimum period of three years.