Taxpayer obligations

Taxpayers have, among others, the following obligations:

1. Obligation to submit informative declarations.

Regarding VAT , the following are worth highlighting:

Submit declarations relating to the start, modification and cessation of activities that determine their subjection to tax (form 036 or 037), as well as, where applicable, the declaration of start, modification or cessation of operations included in the special regimes applicable to distance sales and certain domestic deliveries of goods and services (form 035).
Submit annually, if applicable, information relating to your economic transactions with third parties (form 347).
Submit, if applicable, the summary declaration of intra-community operations (form 349).
Submit an annual summary declaration (form 390), unless they are exonerated by Order of the person in charge of the Ministry of Finance and Public Administration.

For taxable persons who must keep VAT Record Books through the Electronic Office, the obligations to submit the annual declaration of operations with third parties, form 347, as well as the annual VAT summary declaration, form 390, are eliminated.

2. Obligation to submit self-assessments and pay their amount.

3. Obligation to identify.

Taxpayers must request a tax identification number from the Administration, as well as communicate and prove it in the established cases.

4. Billing and accounting obligations.

VAT taxpayers:

They must issue and deliver invoices for their operations and keep a copy of them.
They must keep the accounting records and registers that are established, without prejudice to the provisions of the Commercial Code and other accounting standards.

The way of complying with the obligation to keep VAT Record Books was modified in December 2016 with effect from July 1, 2017.

From that date, taxpayers with a monthly settlement period and those who voluntarily choose to do so must keep their tax records through the electronic headquarters of the State Tax Administration Agency.

Therefore, the group obliged to this new system of keeping the registration books is made up of all taxpayers with a monthly settlement period:

Registered in the REDEME (Monthly VAT Refund Registry).
Large Companies for VAT purposes.
VAT groups.

For these purposes, it is worth specifying that those taxable persons who are included within this group and exclusively carry out exempt operations included in articles 20 and 26 of the Tax Law, have the obligation to keep their VAT record books in the same way, that is, through the electronic headquarters of the Tax Agency.

Although it will not be necessary to keep a register of invoices issued when they are not obliged to issue an invoice for all their operations, in accordance with the provisions of the Regulation governing invoicing obligations, approved by Royal Decree 1619/2012, of November 30, they are obliged to keep a register of invoices received, in general, regardless of whether the activity carried out is totally exempt from the Tax and without the right to deduct the fees incurred in the acquisition of goods and services for said activity. (Consultation of the General Directorate of Taxes V1588-17).

5. Obligation to appoint a representative

In the case of taxable persons not established in the Community, unless they are established in the Canary Islands, Ceuta or Melilla, or in a State with which there are instruments of mutual assistance analogous to those established in the Community, they must appoint a representative to effects of compliance with the obligations established in the VAT Law .

As an exception, entrepreneurs or professionals who are covered by the special regimes applicable to distance sales and certain domestic deliveries of goods and services do not have to appoint a representative.

This chapter will briefly discuss the obligation to report using the census form (the rest of the information declarations are the subject of other chapters) and the billing and registration obligations.