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V1644-20 27 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · declaración recapitulativa

Obligation to submit recapitulative declaration for intracommunity operations

A company asks whether the absence of intracommunity acquisitions of goods or services in the first quarter of 2020 exempts it from submitting the recapitulative declaration. The DGT responds that the obligation remains if deliveries of goods or services have been made, even if the threshold of 50,000 euros is not exceeded.

The question raised

Question raised: Whether, being obliged to file the recapitulative statement of intra-Community transactions on a quarterly basis, the statement corresponding to the first quarter of 2020 must be filed.

The DGT's ruling

The recapitulative statement must be filed whenever the intra-Community transactions of goods or services provided for in the Regulation have taken place. If none of the transactions that must be reported have been carried out, there is no obligation to file the statement. For taxable persons with a turnover of less than 600,000 euros in 2019, the filing deadline for the first quarter of 2020 was extended until 20 May 2020.

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