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V0794-18 ·21 March 2018 ·consulta-vinculante Medium impact
Tax

Pension funds and UCITS must maintain electronic VAT registers if their settlement period is monthly

A query was raised regarding whether pension funds, collective investment schemes (UCITS), and their management companies must maintain VAT registers via electronic filing. The Directorate-General for Taxes (DGT) ruled that these entities are considered entrepreneurs or professionals and are taxable persons; therefore, they must comply with electronic record-keeping if their settlement period coincides with the calendar month or if they opt for such a method.

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2018-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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