Deferred Import VAT

As of January 1, 2015, and effective from February 1, 2015, the option was introduced for the VAT on imports, assessed by Customs, to be directly included in the tax declaration for the period in which the document containing this assessment is received. This allows the immediate payment of the VAT amount to be avoided along with other taxes in the Single Administrative Document (DUA) for import, thereby easing the financial impact of the operation. To access this benefit, the importer must operate as a business owner or professional, pay taxes to the state administration, have a monthly reporting period, and request deferred VAT through model 036.

Application in the DUA

The AEAT dispatch system automatically applies deferred VAT and, at the time of acceptance, verifies through the NIF whether the importer has opted for deferred payment.

Guarantee

The AEAT considers that, regarding the clearance guarantee, VAT payments are sufficiently covered, so additional guarantees are generally not required if the importer is part of the deferred VAT system, unless risk indicators or financial solvency criteria indicate otherwise. However, when a customs representative is involved in the declaration, they remain responsible for the payment of the debt, in accordance with the General Tax Law.

Conditions (Articles 74.1, 71.3, and 30.3 RIVA)

According to the amendments introduced by Royal Decree 1624/1992 (VAT Regulation – RIVA) through Royal Decree 1073/2014, the importer can opt to defer VAT payments if the following conditions are met:

- Be an active business owner or professional.

- Pay taxes to the State Administration.  

  *(Note: The TS, Third Chamber, Second Section, judgment of February 9, 2016, annulled the requirement “... and provided they pay taxes to the State Administration” from Article 1, paragraph nineteen, of Royal Decree 1073/2014, which modified Article 74.1).*

- Have a reporting period that coincides with the calendar month, as set out in Article 71.3 of the RIVA.

- Request deferred VAT within the established deadlines.

Monthly Reporting Period for Businesses and Professionals

The VAT reporting period will be monthly for the following businesses and professionals, according to Article 71.3 of the RIVA:

- Those whose volume of operations in the previous year exceeded €6,010,121.04, according to Article 121 of the LIVA.

- Those who have acquired all or part of a business asset, provided that the combined volume of operations of the acquiring and transferring parties in the previous year, using said asset, also exceeded €6,010,121.04.

- Those who apply or have applied for registration in the monthly refund registry, meeting the requirements established in Article 30.3 of the RIVA.

This monthly structure allows businesses to more efficiently manage their tax obligations and accommodate monthly refund needs when applicable.

Application for Deferred VAT (Art. 74.1 of the RIVA)

To opt for deferred VAT, the application must be submitted using model 036 on the following dates:

- Until January 31, 2015 (effective from February 1, 2015).

- During November of the year preceding the year in which the option will be applied.

- With the Census Declaration at the start of activity (model 036).

Registration in the Monthly Refund Registry

Companies that do not have monthly VAT reporting can apply for inclusion in the monthly refund registry using model 036, meeting the requirements set out in Article 30.3 of the RIVA and observing the deadlines in Article 30.4 of the RIVA:

- In November of the year prior to the desired application year.

- During the periodic declaration submission period, effective at the end of the corresponding reporting period.

Deadlines for Periodic Declarations (Art. 71 of the RIVA)

Periodic declarations must be submitted by the following deadlines:

- Within the first 20 days of the month following the reporting period (monthly or quarterly).

- During the first 30 days of January for the final annual period.

Waiver of Deferred VAT (Art. 74.1 of the RIVA)

To waive deferred VAT, the Census Declaration must be submitted in November of the year prior to the desired waiver year, using model 036.

Exclusion from Deferred VAT

If a taxpayer’s reporting period ceases to be monthly, they will automatically be excluded from deferred VAT as of the date they are no longer required to submit monthly declarations.

More Information

- Model 036 – Census Declaration