Frequently asked questions raised in this chapter

1. Are occasional taxpayers who submit a Form 309 required to submit Form 390?

Occasional taxpayers are not required to submit Form 390.

2. Is a dentist obliged to pay tax if he buys a computer in France that costs 800 euros and has not made any other purchases outside Spain in the previous year or the current year?

No, by exclusively carrying out operations that do not give rise to the right to deduction and the acquisition does not exceed the amount of 10,000 euros, it is an intra-community acquisition of goods not subject to Spanish VAT , and must tax the delivery in the country of origin, unless the dentist chooses to pay tax in Spain.

What if it cost 12,000 euros?

In this case, since the purchase exceeds 10,000 euros, it is taxed in Spain as an intra-community acquisition of goods, and the tax must be paid in form 309, since the dentist carries out an exempt activity.

3. If a taxable person ceases to carry out business activity in January, can he request a refund of VAT in the first quarter?

No, you can only request a refund by submitting the fourth quarter self-assessment.

4. What declarations must a retailer submit for the equivalence surcharge in relation to its subject intra-Community purchases?

You must submit form 309 "Non-periodic self-assessment of VAT" and form 349 "Recapitulative declaration of intra-community operations".

5. Which taxable persons with the obligation to submit periodic VAT returns are exempt from submitting the annual VAT summary return, form 390?

Those for whom it is established by Order of the Minister of Finance and Public Service.

According to the current wording of article 1 of Order EHA /3111/2009, of November 5, the following are exempt from submitting form 390:

1. Taxpayers required to submit periodic self-assessments, with a quarterly settlement period, who pay taxes only in common territory and carry out exclusively the following activities:

   1. Activities that are subject to the simplified regime of Value Added Tax, and/or

   2. Urban real estate leasing activity.

   The exclusion from the obligation to submit the annual summary tax return will be maintained in the event that taxpayers also carry out activities for which there is no obligation to submit periodic self-assessments.

2. Taxpayers who keep registration books through the Electronic Office of the State Tax Administration Agency.

In both cases, the exemption will not apply if there is no obligation to submit the self-assessment corresponding to the last settlement period of the fiscal year.

Although they are exempt from filing Form 390, they must complete the specific section reserved for them, required for these purposes in the self-assessment form for the Tax corresponding to the last settlement period of the year, in relation to the information on the type of economic activities to which their declaration refers, where applicable, on the applicable pro rata percentage, differentiated sectors and percentages of taxation to various Administrations, as well as the detail of the total volume of operations carried out in the year.