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A company selling footwear within the European Union inquires whether Form 369 must be submitted on a monthly basis. The DGT clarifies that, if the Union scheme is opted for, self-assessments will be conducted quarterly.
Cuestión planteada 1.- Si tiene que presentar el modelo de autoliquidación 369 en el Impuesto sobre el Valor Añadido con carácter mensual para declarar las ventas de calzado.
Si la consultante opta por el régimen de la Unión, deberá presentar una declaración-liquidación del impuesto por cada trimestre natural. Estas declaraciones se presentarán durante el mes siguiente al periodo al que se refieran. La aplicación de este régimen es optativa para quienes superen el umbral de 10.000 euros o decidan tributar en destino.
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