Filing forms
1.Periodic reporting formats
Regimes | Form | Periodicity |
---|---|---|
General model | 303 | quarterly / monthly |
Special schemes for distance selling and certain other sales internal supplies of goods and services |
369 | quarterly / monthly |
Entity group regime | 322-353 | monthly |
Taxpayers who complete quarterly periodic filing forms shall file, within the same period as they must file the self-assessment for the last calendar quarter, a summary return, form 390, comprising the different periodic returns filed, with the exception of those who file form 369 and those taxpayers who are exempted by Order of the Minister of Finance and Public Function from the obligation to file this annual summary return, form 390 (Article 1 of Order EHA/3111/2009, of 5 November).
The filing methods available for the form 303 are as follows, depending on the taxpayer obliged to file:
Individuals who are not obliged to use an electronic certificate may file their returns using the Cl@ve system or by filing the printed form of form 303 generated by using the printing service located at the E-Office (pre-declaration).
Entities that are not obliged to use an electronic certificate may file their return by submitting the printed form of form 303 generated by using the printing service located at the E-Office (pre-declaration).
Those obliged to use a qualified electronic certificate:Public Administrations, those taxpayers assigned to the Central Delegation for Large Taxpayers or to any of the Large Business Management Units, taxpayers whose tax assessment 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 service at to help with the completion of form 303 for lessors which can be used exclusively by lessors of urban premises and dwellings 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 hotel and catering services or acquisitions of goods or services from foreign suppliers or those established in the Canary Islands, Ceuta or Melilla.Likewise, it includes a service to help with the preparation of form 303 for self-employed or SMEs that meet certain requirements (they do not apply pro-rata or differentiated sectors, do not carry out foreign trade operations, do not have customers who are under the equivalence surcharge, are not included in the cash regime or recipients of the same, do not have operations in which the reverse charge is applied).
Finally, we would like to remind you that the Tax Agency's website also includes the "Pre303. A service for everyone” help service for completing form 303, available to ALL taxpayers according to their activity profile.
The filing methods available for the form 390 are as follows:
With electronic certificate. It may be used by all taxable persons.However, its use is compulsory for taxpayers registered in the Monthly Return Register, those who are large companies or are attached to the Central Office for Large Taxpayers, those who pay tax under the Special Regime for the group of entities, Public Administrations, as well as those who have the legal form of a public limited company or limited liability company.
With Cl@ve or signature system with access key in a previous registration as an established user. This system may be used by all natural persons who are not obliged to use an electronic certificate.
The filing of forms 322 and 353 must be carried out telematically via the Internet with a recognised electronic certificate.
The presentation of the self-assessment form 369 "Impuesto sobre el Valor Añadido.Self-assessment of the special schemes applicable to taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods', may be made:
For taxpayers under the "Scheme outside the Union" with a recognised electronic certificate.
By taxpayers under the "Union Scheme" or the "Import Scheme" with a recognised electronic certificate and Cl@ve, if the taxpayer is a natural person.
2.Non-periodic reporting formats
The following taxpayers must submit a special non-periodic self-assessment for the taxable transactions indicated and on the forms indicated below:
Obliged | Operations | Form |
---|---|---|
Personal |
|
308 |
|
309 | |
Non-entrepreneurial legal persons |
|
308 |
|
309 | |
Taxable persons carrying out only transactions without the right of deduction |
|
309 |
Taxpayers subject to the equivalence surcharge |
|
309 |
|
308 | |
|
309 | |
Taxable persons under the special scheme for agriculture, livestock farming and fishing |
|
309 |
|
341 | |
|
309 | |
Carriers of passengers or goods under the simplified regime |
|
308 |
Entrepreneurs or professionals successful bidders in administrative or judicial auctions |
|
309 |
Legal persons, business people or professionals art. 5.Cuatro LIVA |
|
309 |
Public bodies or private social establishments |
|
308 |
Beneficiaries of the reduced rate art. 91.Dos.1.4º LIVA |
|
309 |