Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
Self-assessment must be submitted quarterly via electronic means, even when the result is zero euros due to exempt operations. In the case of plastic packaging, self-assessment requires registration in the territorial registry and compliance with accounting obligations. For IRPF (Personal Income Tax), refunds are governed by the General Regulation of tax management and inspection proceedings.
The DGT's position does not show a doctrinal evolution regarding the concept of self-assessment, as the rulings concern different tax matters (Conventions, IRPF, LIE, IEDMT). Each ruling establishes specific self-assessment requirements for the specific tax being analyzed, without a common thread of changing criteria.
Turning points
Establishes the obligation to submit quarterly self-assessment via electronic means even when the result is zero euros due to exempt operations.
Analysis based on 41 of 44 rulings with a stated position. Updated 17 September 2026.