We would like to remind you 303 IVA form and 2013 annual summary submission can be hand in up to the 30th of January and till the 25th if payment is made by bank transfer.
It is still compulsory to hand in the declaration of the Spanish VAT (IVA) even though not having made a taxable activity reporting and that also the declaration will be unique for each person. Regarding intrastats transactions of goods and service between Member States which take place for commercial reasons, both must be detailed separately indicating if they are acquisitions or deliveries and the identification data of the persons or entities with which has been done the transactions. Any questions do not hesitate to contact us and find more tax info in other of our posts.