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Where and how to file form 848

We inform you when you have to report the net amount of your turnover and how you should submit Form 848.

Who must submit Form 848?

Form 848 must only be submitted by entities subject to and not exempt from IAE to record the net amount of their turnover. If you have stated the amount in your IS declaration, IRNR declaration or in Form 184, you are not required to submit it.

Filing period

The communication of the net amount of the turnover must be submitted within the period between January 1 and February 14, both inclusive, of the fiscal year in which said communication must take effect.

Place for presentation

Form 848 is submitted at the AEAT Delegation or Administration, or by certified mail addressed to the AEAT Delegation or Administration corresponding to the taxpayer's tax domicile.