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Form 369. VAT. Special procedures applicable to the provision of services and distance sales of goods.

Additional deposit from a previously submitted return

You must record:

  • the registration number in Spain of the previous declaration that you wish to pay, which appears in the proof of presentation of that declaration,

  • the fiscal year and the period (first quarter, second quarter, third quarter, fourth quarter, January, February, March, April, May, June, July, August, September, October, November, December)

When you enter this data, the data of the declaration you wish to pay will be automatically loaded and the sections will appear completed:

  1. Filer

  2. Section 2. Year and period

  3. Section 3. Result by consumption EM

In section 3, the amount “To be entered in Spain” will appear for each consumer EM, which is calculated by the difference between the “Result of the declaration in Spain” and the balance already previously entered in Spain.

The “Total amount pending entry into the Member State of identification (Spain)” is the sum of the amounts “To be entered into Spain” corresponding to the various consumer MEs.

If a consumer EM has issued a payment reminder for the amount pending payment, the debt pending payment corresponding to that EM can no longer be entered in Spain and will appear in the column “To be entered in the consumption EM because there is a reminder.” of payment.”