VAT self-assessments

Each taxable person will submit a single declaration model per settlement period, regardless of the type of activity carried out for VAT purposes.

The self-assessment must be submitted even in periods in which there are no accrued contributions and no deductions are made for contributions incurred or paid, except in the case of non-periodic declarations, which must only be submitted when the event that motivates their submission occurs.

Taxpayers must submit a single self-assessment in each settlement period, except:

In cases where the Tax Authority authorizes joint submission in a single declaration, of the self-assessments corresponding to various taxpayers.
In the event that the taxpayer has been declared bankrupt , in which case, two declarations-settlements must be submitted for the quarterly or monthly settlement period in which the bankruptcy was declared, one referring to the taxable events prior to said declaration and another referring to the subsequent ones.