Box 502. Deliveries prior to or simultaneous with acquisitions

Communication of start of activity. Delivery of goods or provision of services prior to or simultaneously with the acquisition of goods or services.

If the start of the regular performance of deliveries of goods or provision of services, which constitute the object of the activity, is going to be prior to or simultaneous with the start of the acquisition or importation of goods or services, intended for the development of the business or professional activity, box 502 of the census declaration will be marked and the start date will be recorded (box 503).

Likewise, this box on the census declaration shall be ticked and the start date shall be entered by business owners or professionals who, already having such status by carrying out activities of such nature, start a new business or professional activity that constitutes a differentiated sector with respect to the activities they were previously carrying out (see definition of differentiated sector of activity in chapter 6, section “Deductions”, subsection “Differentiated sectors and special apportionment” of this guide), when the start of the regular performance of deliveries of goods or provision of services will be prior to or simultaneous with the start of the acquisition or import of goods or services, intended for the development of the business or professional activity.

This box can be completed at the same time as box 110, in the case of entities and persons who must previously request the NIF . An entity may request a provisional NIF (or definitive because it has provided all the required documents) in the same registration declaration and at the same time communicate that it is starting its economic activity.

Any taxpayer who reports the start of his activity by checking box 502 must necessarily provide other census data: You must complete the pages of the census form that contain your obligations for the purposes of Personal Income Tax , Corporate Tax, Withholdings, etc.