Filing forms
1. Periodic presentation templates
Regimes | Form | Periodicity |
---|---|---|
General model | 303 | quarterly / monthly |
Special regimes applicable to distance sales already determined domestic deliveries of goods and provision of services |
369 | quarterly / monthly |
Group entity regime | 322-353 | monthly |
Taxpayers who complete quarterly periodic filing forms must submit, within the same period as they must submit the self-assessment for the last calendar quarter, a summary declaration, form 390, containing the different periodic declarations submitted, with the exception of those who submit form 369 and those taxpayers who are exonerated by Order of the Minister of Finance and Civil Service from the obligation to submit this annual summary declaration, form 390 (article 1 of Order EHA /3111/2009, of November 5).
The forms of presentation enabled for the model 303 are the following depending on the taxpayer obliged to present it:
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Individuals not required to use an electronic certificate may submit their declarations using the Cl@ve system or by submitting the printed form 303 generated by using the printing service located at the Electronic Office (pre-declaration).
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Entities not required to use an electronic certificate may submit their declaration by submitting the printed form 303 generated by using the printing service located at the Electronic Office (pre-declaration).
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Those required to use a recognized electronic certificate: Public Administrations, those taxpayers assigned to the Central Delegation of Large Taxpayers or to any of the Large Business Management Units, taxpayers whose settlement period coincides with the calendar month, and entities that have the legal form of a public limited company or limited liability company.
The Tax Agency's website includes a help service for completing form 303 for landlords that can be used exclusively by landlords of urban premises and housing who do not carry out any other activity, and provided that during the quarter they have not carried out leasing operations with an option to purchase, complementary hospitality services or acquisitions of goods or services from foreign suppliers or those established in the Canary Islands, Ceuta or Melilla. Likewise, the service is incorporated to help prepare the 303 form for self-employed workers or SMEsthat meet certain requirements (prorata or differentiated sectors do not apply, do not carry out foreign trade operations, do not have clients who are subject to an equivalence surcharge, are not included in the cash regime or are recipients of it, do not have operations in which the reverse charge applies).
Finally, please note that the Tax Agency website has also incorporated the help service " Pre303. A service for all " for completing form 303, available to ALL taxpayers according to their activity profile.
The forms of presentation enabled for the model 390 are the following:
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With electronic certificate. It may be used by all taxpayers. However, its use is mandatory for taxpayers registered in the Monthly Return Registry, those who have the status of large companies or are attached to the Central Delegation of Large Taxpayers, those who pay taxes under the Special Regime of the group of entities, Public Administrations, as well as those who have the legal form of a public limited company or limited liability company.
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With Cl@ve or a signature system with an access code in a previous registration as an established user. This system may be used by all individuals not required to use an electronic certificate.
The submission of models 322 and 353 must be done electronically via the Internet with a recognized electronic certificate.
Submission of the self-assessment form 369 "Value Added Tax. Self-assessment of the special regimes applicable to taxpayers who provide services to persons who do not have the status of taxpayers, who carry out distance sales of goods and certain domestic deliveries of goods" may be carried out:
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For taxpayers covered by the "Non-Union Regime" with a recognised electronic certificate.
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For taxpayers under the "Union Regime" or the "Import Regime" with a recognized electronic certificate and Cl@ve, if the taxpayer is a natural person.
2. Non-periodic presentation models
The following taxpayers must submit a special non-periodic self-assessment for the taxable transactions indicated and in the forms indicated below:
Forced |
Transactions |
Form |
---|---|---|
Individuals |
|
308 |
|
309 | |
Legal entities not entrepreneurs |
|
308 |
|
309 | |
Taxpayers who only carry out operations without the right to deduction |
|
309 |
Taxpayers eligible for the equivalence surcharge |
|
309 |
|
308 | |
|
309 | |
Taxpayers covered by the special regime for agriculture, livestock and fishing |
|
309 |
|
341 | |
|
309 | |
Transporters of passengers or goods under a simplified regime |
|
308 |
Entrepreneurs or professionals awarded contracts in administrative or judicial auctions |
|
309 |
Legal persons, entrepreneurs or professionals art. 5.Four LIVA |
|
309 |
Public entities or private establishments of a social nature |
|
308 |
Beneficiaries of the reduced rate art. 91.Dos.1.4 LIVA |
|
309 |