VAT import quota payment [Form 036]

Article 167 Two of Law 37/1992 provides that on imports of goods the Tax shall be settled in the manner provided for by customs legislation for tariff duties.

The collection and payment of 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.

The regulatory development is found in Royal Decree 1624/1992, of December 29, article 74, section 1 of which provides the following:

The collection and payment of the tax quotas corresponding to this Tax and settled by Customs in the import operations 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 (box 530) 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 Regional Tax Authority, the full amount shall be included 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 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 531) will be exercised by communicating with the competent body of the State Tax Administration Agency, by submitting the corresponding census declaration and must be formulated 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.

Taxpayers who have exercised the option referred to in this section will be excluded from its application when their settlement period ceases to coincide with the calendar month.

The exclusion (box 532) will take effect from the same date on which the obligation to submit monthly returns-settlements ceases.