Skip to content
Back to index
V0709-19 28 March 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de bienes

Obligation to file VAT forms 303 and 390 even when no tax is due or recoverable

A taxpayer inquired whether they must file periodic VAT returns after receiving an advance payment for a 50-year lease. The DGT ruled that, as a business owner, they are obliged to file periodic VAT returns and the annual summary return.

The question raised

Cuestión planteada Si existe obligación de presentar la declaración-liquidación periódica del Impuesto, modelo 303, durante la vigencia del contrato.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact