BUSSINES TURNOVER AND PLACE OF TRANSACTIONS |
COMPETENT ADMINISTRATION |
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INSPECTION |
LEVYING |
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Taxable persons whose total turnover in the preceding year did not exceed 10 million euros | Fiscal domicile | Fiscal domicile | |||
Taxable persons whose total turnover in the preceding year exceeded 10 million euros | Transactions only in one territory: common or foral | Place of transactions | Business turnover | ||
Transactions both in common territory and in the BC | Fiscal domicile in the BC | <5% Transactions in common territory | Basque Countryo | ||
>75% Transactions in common territory | Common territory | ||||
Fiscal domicile in common territory | < 75% Transactions in the Basque Country | Common territory | |||
> 75% Transactions in the Basque Country or =100% in the Basque Country for entities integrated in tax groups |
Basque Country | ||||
SPECIAL RULES FOR CERTAIN INTRA-COMMUNITY ACQUISITIONS | |||||
Intra-community acquisitions of new means of transport | Purchased by private individuals or by persons or entities whose transactions are wholly exempt or not subject to Value Added Tax | Place of definitive registration | |||
Intra-community acquisitions of taxable goods either by choice or due to having exceeded the set quantitative limits | Purchased by taxable persons who only perform transactions which do not carry the right to total or partial deduction for input tax | Fiscal domicile of the taxpayer | |||
Adquisiciones intracomunitarias de bienes en regímenes especiales | Simplified regime | ||||
Special regime for agriculture, livestock and fishing operations | |||||
Equivalency surcharge regime | |||||
SPECIAL OSS REGIMES IMPLEMENTED THROUGH THE ONE-STOP-SHOP MECHANISM, WHERE SPAIN IS THE COUNTRY OF IDENTIFICATION | Employers opting for the OSS scheme | Administration with inspection powers over the employer | |||
Distance sales regime of imported goods with appointment of intermediary | Administration with inspection competence over the intermediary | ||||
SPECIAL RULES FOR ENTITY GROUPING | |||||
Exclusion from the group: dependent companies, whose inspection is performed by an Administration foral or common, different from the dominant entity | |||||
ADJUSTMENT OF INPUT TAXES PRIOR TO THE START OF TRADING | |||||
The adjustment will be performed in accordance with the taxation percentages to each of the authorities for the first full calendar year subsequent to the start of the regular deliveries of goods or tendering of services corresponding to the operations, when the tax payers had been subject to the levying power of a different tax authority or the proportion paid to the different authorities has varied substantially. | |||||
REGULATION CAPACITY | Filing and payment forms and payment deadlines |