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The interested entity shall apply for authorisation to fulfil formal obligations in respect of Value Added Tax, specifically the filing of returns in relation to certain taxpayers of minor consequence that carry out activities in favour of the applicant.
Taxpayers who pay tax under the special scheme for second-hand goods may request the application of the overall profit margin to determine the taxable base. To do this they must submit an application justifying that they have special difficulties in applying the method for establishing the taxable base using the profit margin on each transaction due to the high number of transactions carried out and the reduced price of the goods.
Conservation of invoices or sales tickets, whether issued or received, by a third party not established within the European Community, Canary Islands, Ceuta or Melilla, or established in a country with which there is no legal instrument for mutual support, may only be carried out with prior authorisation from the Management Department.
Administrative authorisations for certain exemptions on goods imports
| SIA code: 998109Administrative authorisations for exempt imports of certain goods.
Fulfilment of the formal requirements for the submission of the quarterly report on products referred to in article 46.1.g) of the Law on Excise Taxes and article 108 ter of the Regulation, for the purposes of defining the objective scope of the Excise Tax on Hydrocarbons with regard to these products.
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