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V1166-23 8 May 2023 · SG de Tributos Criterion in force
IVA · declaración censal

It is possible to file census registration and VAT self-assessment late after acquiring property

A company inquired whether it could submit form 036 and form 303 late after purchasing an industrial building for rental. The DGT explains that the status of entrepreneur arises upon acquisition of assets for business use and outlines the procedure for renouncing exemption and claiming VAT deduction.

The DGT's ruling

The taxpayer may file supplementary or substitute census declarations to rectify their situation. Likewise, it is possible to file late tax returns provided that the Administration's right to determine the tax liability has not expired. Filing after the deadline without a prior request results in surcharges according to the General Tax Law.

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