Authorisation to file a joint VAT declaration corresponding to different taxpayers

General Data


Authorisation to file a joint VAT declaration corresponding to different taxpayers

Type of procedure





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.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company

Place of presentation

  • Online.

  • AEAT (Tax Agency) offices

  • Post offices

  • Other places established in Article 16 of Law 39/2015


Application indicating the activity carried out by the taxpayers in respect of whom the VAT return is to be filed, and a list of these, specifying the consideration for the collaboration services and VAT quotas from the previous year.

Procedure/service stages

  • Initial step. Submission of application.

  • Formalities. There is a hearing process in the event that the proposal is dismissed.

  • The procedure ends with an express resolution.

Resolution deadline

6 Month/s

Resolution body

Tax Agency


Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim: Application period: One month from the day following notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate

Interactivity level

Level 4: Electronic processing


Normativa Básica

Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido. (BOE 29-diciembre-1992)

Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido. Artículo 71.5. (BOE 31-diciembre-1992)