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A French clothing retailer has enquired whether its VAT settlement in Spain must be conducted on a monthly or quarterly basis. The DGT has ruled that, as the turnover does not exceed the legal threshold, the settlement period is quarterly.
Question raised 1.- Whether its Value Added Tax settlement period is monthly or quarterly.
The settlement period coincides with the calendar quarter, unless the volume of operations from the previous year exceeds 6,010,121.04 euros. Distance selling operations are not considered to have taken place within the territory of application of the tax for the calculation of said volume, as they do not constitute a taxable event of supply of goods in Spain. Therefore, if the volume of operations according to Article 121 of Law 37/1992 does not exceed the limit, the period is quarterly.
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