Frequently asked questions raised in this chapter

1. How can a natural person whose settlement period is quarterly submit Form 390?

You can submit it electronically via the Internet with an electronic certificate. You can also submit it online using the Cl@ve system.

2. How do taxpayers who are covered by the joint declaration procedure submit Form 390?

Taxpayers who have opted for the joint declaration procedure submit the self-assessment of the tax in a single document, but must individually submit the annual summary declaration, stating that they have opted for this modality.

3. Should intra-Community transport of goods carried out on the occasion of intra-Community acquisitions be declared in Form 349?

Yes, Form 349 declares both deliveries and acquisitions of goods, as well as intra-community acquisitions and provision of services.

4. Large companies that are required to submit monthly declarations in VAT . When should the summary declaration of intra-community operations be submitted?

Form 349 must be submitted monthly within the same timeframes as the self-assessment of the tax, unless due to the volume of intra-community operations it has a quarterly frequency.

5. What is the procedure to follow when a self-assessment to be offset is submitted in the fourth quarter and a refund is requested?

The right to request a refund is configured as an alternative operation to the right to offset the credit, and it is not possible to change the option outside the period established for the presentation of the self-assessment form and provided that the previous option is expressly waived.

Only in cases where there is no means of recovering the debt from the Treasury will it be possible to accept the change of option outside the deadline for submitting the self-assessment form.

6. Is a taxable person registered in REDEME obliged to submit the VAT annual summary declaration , form 390?

Taxpayers registered with REDEME have a monthly settlement period and are therefore required to keep registration books through the electronic headquarters of the State Tax Administration Agency.

Therefore, they are exempt from submitting the VAT annual summary declaration , form 390, unless they are not required 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 prorated 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.