B Law & Tax
25 April 2023

Tax advisor: Form 036 and VAT registry books adjusted to comply with RD 249/2023

Published in the BOE the Order HFP/381/2023, which approves the model 036 based on the Census Declaration of registration, modification and deregistration in the census of businessmen, professionals and withholders; and the regulation of the rules explaining how to keep the VAT registration books through the electronic Headquarters of the State Agency of Tax Administration. The order will come into force on April 25th, except for the new rules relating to the VAT registration books, which will come into force on July 1st of this year.

Changes in tax census matters

Article 3.Uno of Royal Decree 249/2023 establishes the creation of the Register of extractors of tax warehouses of products subject to taxes on alcohol, derived beverages and hydrocarbons. This register will include all persons entities, regardless of their status, that extract taxable products from tax warehouses.

The order now published incorporates form 036 on, based on the request for registration or cancellation in the Register of extractors of tax warehouses of products subject to taxes on alcohol, derived beverages or hydrocarbons.

In addition, form 036 undergoes a technical modification to include the effective date of the acquisition or cessation of the condition of reseller of electronic devices such as cell phones, video game consoles, laptops and digital tablets.

Changes in the keeping of VAT books and registers

Order HFP/381/2023 introduces modifications to the technical specifications that regulate the electronic registration of VAT books through the digital platform of the State Tax Administration Agency.

This allows changes in the taxable base and quota that do not require the issuance of a corrective invoice to be recorded in the register book of invoices issued, for example, when applying special regimes that determine the taxable base based on the profit margin.

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