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Practical guide for completing census form 036

Intra-Community distance sales provided to individuals in other Member States (Article 68. Three b), 68. Four and 70. One.8th LIVA

Intra-Community distance sales of goods made by a business or professional acting as such established solely in the territory of application of the tax because they have the headquarters of their economic activity there, or their only permanent establishment or establishments in the Community, or, failing that, the place of their permanent domicile or habitual residence, shall be deemed to have been made in the territory of application of the tax. and the following requirements are met:

  1. when the territory of application of the tax is the place of commencement of the shipment or transport to the customer;
  2. that the limit provided for in article 73 of this Law has not been exceeded, nor has the option of taxation at destination provided for in said article been exercised.

1##, in the case of intra-Community distance sales of goods referred to in the previous paragraph, when the condition in letter b) is not met, or from the moment it ceases to be met.

Notwithstanding the provisions of the preceding paragraph, the aforementioned deliveries of goods shall not be deemed to have been made, in any case, in the territory of application of the tax when the goods are subject to excise duties and their recipients are persons whose intra-Community acquisitions of goods are not subject to the tax by virtue of the provisions of article 14 of this Law or the equivalent provision thereto that is applicable in the Member State of arrival of the dispatch or transport.

Services provided electronically, by telecommunications, radio and television broadcasting will be deemed to be provided in the territory of application of the Tax, when the following requirements are met:

  1. that the recipient is not a businessman or professional acting as such, provided that he is established or has his residence or habitual domicile in another Member State;
  2. that they are carried out by a businessman or professional acting as such established solely in the territory of application of the Tax because they have there the headquarters of their economic activity, or their only permanent establishment in the territory of the Community, or, failing that, the place of their permanent domicile or habitual residence; and
  3. that the total amount, excluding tax, of said services provided to the recipients mentioned in letter a) has not exceeded (box 756) during the preceding calendar year the amount of 10,000 euros or its equivalent in their national currency.

The provisions of this number shall apply to the provision of services during the current year until the quantitative limit indicated in the previous paragraph has been exceeded.

These entrepreneurs or professionals may choose (box 757) not to apply the provisions of this number, in the manner established by regulation, even if they have not exceeded (box 756) the limit of 10,000 euros. The option will cover, as a minimum, two calendar years.

In line with the above, the possible cases are:

  1. The taxpayer exceeds 10,000 euros in the preceding calendar year:

    Notification will be given no later than one month after the amounts for services provided during the previous calendar year exceed the limit of 10,000 euros. The effective date would be from when that event occurred.

    If the amount is not exceeded in a subsequent year, the taxpayer must revoke the taxation at destination or notify that he or she chooses to continue paying taxes at destination.

    If it exceeds 10,000 euros in the previous calendar year, it is taxed at destination from 1 January of the following year.

  2. The taxpayer does not exceed 10,000 euros in the previous calendar year, but chooses to pay taxes at destination for these services:

    The DESTINATION option (boxes 752 and 757) can only be exercised during the month of December prior to the calendar year in which it must take effect, except in the year of commencement of activity.

    In the year of commencement of the activity, the option may be exercised at any date from the commencement of the activity.

    You must remain for two years from the effective date of the option. The aforementioned options must be reiterated by the entrepreneur or professional after two calendar years have passed, otherwise they will be automatically revoked. (article 22 RIVA ).