Spanish annual VAT returns are recapitulative statements due by end January of the following year.
Most companies registered for VAT purposes in Spain must submit an Annual VAT return by the end of the year. This is a recapitulative return for informative purposes, so there is no VAT payment due upon submission. This return is also known as modelo 390. Instructions are published by the tax authorities and updated if necessary every year.
Source Marosa
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