Data on special intra-Community trade arrangements

Special regime for people under a special regime

The option will be deemed to have been exercised, even if the census declaration is not submitted, from the moment in which the self-assessment corresponding to the intra-Community acquisitions of goods made in the period to which it refers is submitted.

No, they are taxed at source when their total volume per calendar year does not exceed certain limits (for Spain, 10,000 euros).

It may be exercised, once the minimum period indicated above has elapsed, by means of the census declaration, form 036.

It will cover at least the time remaining to elapse in the current year and the following two calendar years and will take effect during the following years until its revocation.

Yes, they may opt to be subject to the Tax at any time by submitting the census declaration, form 036, and it will affect all intra-community acquisitions of goods that they make.

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Data on special intra-Community trade arrangements

Special regime for people under a special regime

To opt for subjection to VAT in intra-community acquisitions of goods by people under the special regime of farmers, taxable persons who only carry out exempt operations and legal entities that do not act as taxable persons, is it mandatory to present census declaration?

The revocation of the option for subjection to VAT in intra-community acquisitions of goods by people under the special regime of farmers, taxable persons who only carry out exempt operations and legal entities that do not act as taxable persons. In what period will you be able to exercise?

The option to be subject to VAT in intra-community acquisitions of goods by people under the special regime of farmers, taxable persons who only carry out exempt operations and legal entities that do not act as taxable persons. Does it have a period of permanence?