Financial year and period

• Enter the fiscal year and period (first quarter, second quarter, third quarter or fourth quarter)
• Enter the dates: Date from and Date until, corresponding with the declared period, when this period does not correspond with a natural quarter, only when:

1. The date of inclusion in any of the special regimes is after the first day of the quarter.

   The 'Date from' corresponds with the date of inclusion in the corresponding special regime.

2. The State Tax Administration Agency has recognised the deregistration from the special regime for the following reasons: 
   1.  'Change in identified Member State due to the ceasing of the establishment'.

   2. 'Change of identified Member State due to a relocation of the headquarters'

   3. 'No longer complies with the Union Regime', and is requesting to continue cohering with the regime outside of the Union in Spain from the same date.
The 'Date until' corresponds with the date on which the deregistration from the corresponding special regime has been agreed.

• Fill in “Tax return with no business activity” when, for the fiscal year of the tax return, the business owner or professional has not rendered any service that is the subject of this Special regime.
• Fill in "Amended Tax return" when a previous Tax return has been filed for the same fiscal year and period containing details you wish to amend.

An amended Tax return shall also be filed in order to pay outstanding VAT (from a previous Tax return for the same fiscal year and period). As a reminder, you can only make the payment in Spain if the Member State of consumption has not issued a payment reminder.

When submitting a 'Modified declaration', the details from the previous declaration will also appear. In this case, the declarant must modify the corresponding details in section 3 and 4, which will definitively appear in the declaration.