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Practical manual for VAT 2021.

Frequently asked questions raised in this chapter

1. When is it considered that an activity is independent for the purposes of applying this regime?

When it appears specifically collected in the Ministerial Order that regulates the simplified regime.

2. How is the staff employed in the simplified VAT scheme counted?

Both the non-salaried employee and the salaried employee are quantified according to the rules of the instruction for the application of the signs, indices or modules in Personal Income Tax.

3. How do you opt out of the simplified regime?

The waiver will be made through a census declaration (forms 036 or 037), while filing the start of activity or, if applicable, in the month of December prior to the calendar year in which it must be effective. These will cover a minimum period of three years and will be considered extended for each of the following years, in which the scheme may be applicable, unless it is revoked in December.

Tacit waiver can also be made when the self-assessment of the first quarter of the year is filed in due time, applying the general regime, or when it is presented in the first self-assessment period, applying the general regime, for the quarter immediately after the start of the activity, if this started the year.

4. What models should employers or professionals who carry out activities under the simplified regime submit?

Employers and professionals carrying out activities under the simplified regime must submit form 303 of self-assessment of VAT every quarter. Thus, all cases of the submission of self-assessments that fall within the remit of the 303 taxpayers of the Tax with periodic tax obligations, with the sole exception of entities that apply the special regime of the group of companies and the special regimes for telecommunications, broadcasting or television or electronic services.

In addition, they will have to file an annual summary declaration, form 390, unless as set out in article 71 of the VAT Regulation, by Order of the Minister of Finance and Public Administrations, are exempted from this obligation. Currently, employers or professionals who pay tax only in common territory are exempt from filing form 390 are eligible for the simplified regime exclusively and / or that they also carry out exclusively the activity of leasing urban real estate (or activities for which there is no obligation to submit periodic self-assessments).

5. What is the deadline for filing form 303 and annual summary form 390?

The self-assessment presentation and, if applicable, form 303 payment will be made in the first twenty calendar days of the following month at the end of the corresponding quarterly settlement period, except for the last settlement period (4T), which must be presented during the first thirty calendar days of January. If applicable, it must also be filed with the annual tax return-summary form 390 (the annual summary declaration may not be required if established by Order of the Minister of Finance and Public Function) during the first thirty calendar days of January.

If the maturity of the term coincides with a Saturday or non-business day, the term shall be understood to end on the next business day.

6. What fees can a businessperson who has two activities deduct, one that is taxed in simplified form and another in an equivalence surcharge?

  • The amounts paid or paid in the acquisition or import of goods and services used in the simplified activity sector will be deductible in accordance with the regulations governing this regime.

  • The contributions borne in relation to goods and services used in the sector in the equivalence surcharge will not be deductible to any extent.

  • The amounts paid or paid in relation to goods and services simultaneously used in both differentiated sectors will be deductible at 50% for the purposes of the simplified regime.

7. Can the amount to be paid be reduced in the event of the policyholder's disability?

Yes. The reduction of the indices or modules may be requested in cases where the holder of the activity is in a situation of temporary disability and has no other staff employed.