It is a VOLUNTARY scheme that taxpayers whose tax return period is one month can use (big companies, those included in the REDEME, which is the Monthly Refund of the Value Added Tax System or those that are subject to the Special Business Groups VAT Regime, among others). Companies that want to use this VAT on imports payment system must notify the Spanish Tax Agency about this by submitting the form 036.
Source: gesemconsultoria.com
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