Tax Agency: Contents

Form 390 corresponding to the annual summary declaration of VAT is divided into thirteen different sections that facilitate its completion:

Passive subject: It is the space intended for completing the identification data of the taxable person.

It will be necessary to check the boxes corresponding to the monthly refund record, special regime for group of entities for those taxpayers included in these cases, special regime of the cash criterion and, where appropriate, information on the declaration of bankruptcy.
Accrual: This section indicates the year to which the declaration refers. This section also indicates whether the declaration presented is intended to replace a previous one, when this is the case. Additionally, a box is included to identify whether it is a substitute declaration when the reason for its presentation is exclusively the rectification of self-assessments for the period subject to declaration due to having been declared bankrupt.
Statistical data: A brief description of the activities carried out will be made, the heading of the Tax on Economic Activities and the statistical classification of the activities carried out by the taxpayer (business, professional, leasing, agricultural) will be mentioned, as well as the fact, when this is the case, that these are activities not subject to the Tax on Economic Activities. In the case of taxable persons who are not registered in the IAE and have not started delivering goods or services corresponding to business or professional activities, this circumstance will be indicated. .

Likewise, it will be indicated if you have carried out operations during the year for which you are obliged to present the annual declaration with third parties.

If you are covered by the procedure for joint submission of self-assessments, you must enter the details of the entity that has undertaken the submission of the returns.
Information of the representative and signature of the declaration: In the event that the taxable person is a community of property, a recumbent inheritance or an entity lacking legal personality or if, in the case of a natural person, he acts through a representative, his details must be recorded.

If it is a legal entity, the data of its legal representatives will be indicated.
Operations carried out in general regime: This section is dedicated to carrying out the settlement of the tax corresponding to those operations that are not included in the simplified regime and for which the taxpayer must self-assess the tax.

The structure of the settlement of the VAT accrued is carried out following the different regimes in which the taxpayer can pay taxes: general, cash basis, used goods, art objects, antiques and collectibles, travel agencies, separately indicating the tax bases taxed at each of the current tax rates and the accrued fees. Taxable persons who choose to apply the special advanced regime of the group of entities provided for in article 163 exies.cinco of the LIVA , will separately record the intragroup operations in which the tax base It will be valued at cost, in accordance with the provisions of article 163 octies of said Law.

The VAT accrued on intra-community acquisitions of goods and services and on reversal of the taxable person will be recorded.

Modifications to bases and quotas for years taxed at different tax rates will be recorded separately, or if modifications have occurred due to insolvency proceedings or bad debts, or if modifications to bases and quotas correspond to intragroup operations.

Finally, the base, type and quota of the equivalence surcharge accrued in those operations whose recipients are taxable persons subject to this special regime, as well as the modifications in the same cases mentioned above, will be recorded separately.

Regarding deductible VAT, it is broken down into current goods and services and investment goods, separating that from acquisitions of goods and internal services, intra-community acquisitions and imports, as well as that from intra-group operations.

The amount of compensation paid to taxable persons covered by the special regime for agriculture, livestock and fishing will also be indicated, as well as the rectifications of deductions and deductions for intragroup operations, the regularization for investment goods acquired in previous periods, including , where applicable, the regularization of deductions prior to the beginning of the delivery of goods or services corresponding to business or professional activities and the regularization by the application of the definitive pro rata percentage.
Operations carried out under a simplified regime: As was done in the general regime, in the section intended for the simplified regime, the settlement of the VAT of the activities covered by said special regime will be carried out, provided that there is an obligation to present this declaration -summary.

It must be taken into account that entrepreneurs or professionals who, paying taxes only in common territory, are covered by the simplified regime exclusively and/or who also exclusively carry out the activity of leasing urban real estate (or activities for which there is no obligation to present periodic self-assessments). In this case, taxable persons must complete the specific section reserved for these purposes in form 303 corresponding to the last settlement period of the year in relation to economic activities and, where applicable, on the applicable pro rata percentage, differentiated sectors and taxation percentages to various Administrations, as well as the details of the total volume of operations carried out in the year.

The heading of each of the activities carried out by the taxable person in this regime will be indicated as the header of the column corresponding to the activity that is intended to be settled. Next, the units of each module used will be indicated in the same order as they appear in the Ministerial Order that approves them, so that if the module that appears in third place is not used, it will be set to zero; as well as the fee accrued from current operations that results. Next, the amount of the fees borne or paid in the year for current operations will be indicated; the corrective indices, the minimum quota percentage corresponding to the activity; the amount of the refund of VAT contributions paid in other countries, if applicable, and the minimum quota. Finally, the fee derived from the simplified regime of the activity will be indicated.

A separate table will indicate the agricultural, forestry and livestock activities covered by this simplified regime, the volume of income, the fee index to be paid that appears in the Ministerial Order approving modules, the fee accrued, the fees borne and finally the quota derived from the simplified regime for these activities.

Following the liquidation scheme, the sum of all the installments derived from the simplified regime of the activities carried out will be made and the VAT accrued on intra-community acquisitions made in the year will be added, as well as that of the deliveries of fixed assets and the VAT accrued for investment. of the passive subject.

From the total VAT accrued, the VAT incurred on the acquisition of fixed assets and, where applicable, the regularization of investment goods will be deducted.

Annual settlement result: This section will only be completed by those taxpayers who pay taxes exclusively in common territory:

Box 658: In cases in which there has been a modification of the tax base by the taxable person of an operation that is totally or partially unpaid, the recipient of the operation who has the status of businessman or professional and has applied pro rata, must record in the box corresponding to the regularization of contributions of article 80.Five.5 of the LIVA, the amount corresponding to the contributions borne that could not be deducted and for which it is a debtor to the Public Treasury.
Box 84: The sum of the settlements carried out in the general regime (box 65) and in the simplified regime (box 83) must be indicated, to which the amount in box 658 will be added.
Box 659: Taxable persons who have opted for the deferral of import VAT under the terms of article 74.1 of the Value Added Tax Regulations will record the amount corresponding to the import VAT installments settled by Customs and entered through of monthly tax self-assessments.
Box 85 : The amount of the pending compensation payments generated in previous years and applied in the year will be entered (that is, they would have been entered in box 78 of any of the self-assessments for the period).
Box 86: The result of the settlement will be recorded, which will be the amount resulting from subtracting the amount of box (85) from the sum of boxes (84) and (659).

Example 1:

Result	1^er quarter	2 trimester	3^er quarter	4 quarter
Accrued VAT	1000	1100	0	0
Input VAT	800	500	500	200
Installments for previous periods (110)	1000	800	200	700
Quotas from previous years applied (78)	200	600	0	0
Pending installments for subsequent years (87)	800	200	200	700
To pay	---	---	---	---
To compensate	---	---	500	200

At the end of the year, the taxpayer has a balance to offset of 900:

Generated in previous years and not applied in the year: 200
- Fees to offset previous years (beginning of the year): 1,000
- Applied in Q1: (200)
- Applied in 2T: (600)
- Pending at the end of the year: 200
Generated in 3^er quarter: 500 and not applied to any subsequent self-assessment
Generated in the 4th quarter: 200 (does not include amounts generated in Q3 or those generated in previous years and not applied)

Box 85: 800 (amount of contributions to be offset from previous years applied during the year)

Box 95: 0

Box 97: 200

Box 662: 500

Taxation by territory: This section will only be completed by those taxpayers who must jointly pay taxes to the State Administration and to one of the Provincial Councils of the Basque Country or Navarra. The definitive percentage of the operations carried out in the territory of each of the administrations and the result of the annual settlement attributable to the common territory will be recorded, which will be the sum of the settlements carried out in the general regime and in the simplified regime, as well as, where applicable, the amount of the regularized fees in accordance with article 80.Five.5 of the LIVA , multiplied by the percentage corresponding to the common territory, to which it will be added, where appropriate, case, the quotas corresponding to the VAT on import settled by Customs in cases in which the taxable persons have opted for the deferral of the VAT on import in the terms of article 74.1 of the Value Added Tax Regulation, and will be reduced , if applicable, for the amount corresponding to the compensation of quotas from the previous year also attributable to the common territory.

Result of settlements: The calculation will be made of the amount of the periodic settlements with results to be entered carried out in the year. Likewise, if the last declaration of the year is to be offset or returned, the amount will be indicated.

If the special regime of the group of entities applies, and you have the obligation to present this form 390 as a consequence of not having the obligation to present the self-assessment corresponding to the last period of the year, you will record the positive and negative results of the self-assessments for the year (form 322 ).

The purpose of box 662 of form 390 is to reflect the amounts to be offset generated in the year in any of the settlement periods other than the last one, when they are not included in box 97 of the same form 390, that is, when they have not been transferred. to the rest of the settlement periods of the year.

Example 1:

Result	1^er quarter	2 trimester	3^er quarter	4 quarter
Accrued VAT	100	0	0	0
Input VAT	0	200	0	500
Installments for previous periods (110)	0	0	200	200
Quotas from previous years applied (78)	0	0	0	0
Pending installments for subsequent years (87)	0	0	200	200
To pay	100	---	---	---
To compensate	---	200	---	500

At the end of the year, the taxpayer has a balance to offset of 700:

Generated in the 2nd quarter: 200 and not transferred to any subsequent self-assessment
Generated in the 4th quarter: 500 (does not include the 200 generated in the second quarter)

Box 95: 100

Box 97: 500

Box 662: 200

In the annual summary, form 390, the 200 euros pending compensation at the end of the year that are not included in the self-assessment of the last settlement period must be reported in box 662.

Example 2:

Result	1^er quarter	2 trimester	3^er quarter	4 quarter
Accrued VAT	100	0	400	0
Input VAT	0	200	0	500
Installments for previous periods (110)	200	100	300	0
Quotas from previous years applied (78)	100	0	300	0
Pending installments for subsequent years (87)	100	100	0	0
To pay	---	---	100	---
To compensate	---	200	---	500

Box 85: 200

Box 95: 100

Box 97: 500

Box 662: ---

Example 3:

Result	1^er quarter	2 trimester	3^er quarter	4 quarter
Accrued VAT	100	0	0	0
Input VAT	0	200	0	500
Installments for previous periods (110)	200	100	300	300
Quotas from previous years applied (78)	100	0	0	0
Pending installments for subsequent years (87)	100	100	300	300
To pay	---	---	---	---
To compensate	---	200	---	500

Box 85: 100

Box 95: ---

Box 97: 500

Box 662: 200

In the annual summary, form 390, the 200 euros pending compensation at the end of the year that are not included in the self-assessment of the last settlement period must be reported in box 662.

The amounts applied from compensation from previous years (100 euros) must be reported in box 85.

Trading volume: In this section, the taxable person is asked to classify the operations subject to VAT carried out in the year depending on the regime used: general, simplified, cash basis, etc., exempt intra-community deliveries, exports and other exempt operations with the right to deduction and exempt operations without the right to deduction. Finally, information is requested on those operations that are not part of the volume of operations because they are not common.

With regard to "operations under the general regime" (box 99), the total amount, excluding the VAT itself and, where applicable, the equivalence surcharge, of the deliveries of goods and services, will be recorded. made by the taxable person during the calendar year under the general VAT regime. It must be taken into account that to determine the volume of operations of the entities that opt for the advanced regime of the Special Regime of the group of entities, the amount of the tax base that results from the application of the provisions of articles 78 and 79 of LIVA .

However, the following operations must be excluded:
- Operations carried out from permanent establishments located outside the territory of application of the tax, when the costs related to said operations are not borne by permanent establishments located within the aforementioned territory.
- Self-consumption of goods included in letters c) and d) of number 1 of article 9 of the VAT Law.
  
  Neither will tax-exempt operations be included in this box 99, which must be included in boxes 103, 104 and 105, nor will the operations included in boxes 110, 125, 126, 127, 128 and 653.
Specific operations: The amounts of certain operations will be recorded that, despite having been included in previous sections, due to their importance, deserve special attention. Such operations are the following:
- Exempt internal acquisitions.
- Exempt intra-community acquisitions.
- Exempt imports.
- Tax bases of non-deductible input VAT.
- Subject and non-exempt operations that give rise to the right to monthly refund.
- Certain operations linked to triangular operations.
- Services located in the territory of application of VAT by reversal of the taxable person.
Additionally, this section must be included exclusively by those taxpayers covered by the special regime of the cash criterion and, where appropriate, by those who are recipients of operations affected by it:
- Amounts of deliveries of goods and services to which, having been applied the special regime of the cash criterion, would have been accrued in accordance with the general accrual rule (article 75 of the LIVA ) .
- Amount of acquisitions of goods and services to which the special regime of the cash criterion applies or affects in accordance with the general accrual rule (article 75 of the LIVA).
Prorata: This section will be completed exclusively by VAT taxpayers who apply the pro rata rule for carrying out operations with the right to deduction and others without the right to deduction. For these purposes, for each activity the code of the CNAE that corresponds to it will be recorded, the total amount of the operations corresponding to said activity, the amount of the operations that generate the right to the deduction corresponding to such activity, the type of pro rata (general or special) and the definitive percentage of pro rata that corresponds.
Activities with differentiated deduction regimes: In the event that the taxable person carries out activities with differentiated deduction regimes, this section will indicate the breakdown of the VAT deductible for each of the differentiated sectors.