El próximo 31 de diciembre finaliza el plazo para realizar unas solicitudes a efectos del IVA a la Agencia Tributaria para que sean efectivas a partir de enero de 2022, e igualmente hay que tener en cuenta otras cuestiones relevantes a final de año que pasamos a enumerar.

December 31 is the deadline to make requests for VAT purposes to the Tax Agency to be effective as of January 2022, and likewise other relevant issues to be taken into account at the end of the year that we are listing hereunder.

 1-Obligation to electronic maintenance of records books (SII)

 It is necessary to review the turnover to know if there is an obligation to submit monthly or quarterly declarations of the value added tax. There is an obligation to submit monthly returns if the invoice figure of 6,010.12.04 euros is exceeded.

In relation to the obligation related to the provision of immediate information (SII), those who acquire the status of Large Company for exceeding their volume of operations of € 6,010,120.14 during the year 2021 must comply with the supply of billing records from January 1, 2022.

This is independent of the fact that the obligation to notify the Tax Administration of the acquisition of the status of Large Company can be carried out during the entire month of January and, in any case, before the expiration of the term for the presentation of the first periodic declaration affected by the variation brought to the attention of the Tax Administration or that would have been submitted if that variation had not occurred, ie on February 21, 2022, in case they were subject to the obligation to present the aforementioned model.

Finally, the SII is mandatory for companies registered in the Monthly VAT Refund Registry (REDEME), as well as for VAT groups.

2-Statistical declarations Intrastats (Intrastat)

There is an obligation to file an intrastat declaration of all taxpayers of the Value Added Tax, who have carried out intra-community operations for a value that reaches the 400.000 euros exemption threshold during the previous calendar year or when, not having reached that threshold, they reach it throughout the current calendar year.

Likewise, it is advisable to reconcile the instrastats together with model 349, a summary statement of intra-community operations

3-REGE (Special Regime of the Group of Entities in VAT)

Through form 039, it is mandatory to communicate the following issues through the presentation of the Data Communication related to the REGE:

  • If the case, option or resignation:

– To the application of the REGE in VAT.

– To the application of the advanced modality of the REGE.

– To the application of the Monthly VAT Refund Regime to all the entities of the group that are part of the REGE.

  • In any case, the list of Group entities that apply the REGE, indicating whether or not there are changes with respect to the previous year.

4-Special Cash Criteria Regime

There is also the possibility of communicating the option (for 2022 and subsequent) or resignation (for 2022, 2023 and 2024) to the application of the Special Regime of the cash criterion by submitting the corresponding census declaration (model 036/037).

5-Other Special Regimes

There is also the possibility of carrying out the following communications related to other special regimes:

  • Waiver of the Simplified Regime or the Special Regime for Agriculture, Livestock and Fishing (for 2022 and subsequent years) by means of a census declaration (model 036/037) submitted before the State Tax Administration Agency.
  • Waiver or option for the determination of the tax base through the global profit margin in the Special Regime of used goods, art objects, antiques and collectibles (for 2022 and subsequent), by submitting a census declaration (model 036) before the State Tax Administration Agency.
  • Waiver or option for destination taxation in the Distance Sales Regime to other countries of the European Union (for 2022 and 2023), by submitting a census declaration (model 036) before the State Tax Administration Agency.

For any questions or to obtain more information in this regard, do not hesitate to contact us.