FAQs

The exploitation Statistics by VAT items It is based on the Annual VAT Summary declarations, form 390. Starting in fiscal year 2014, the target population framework must be completed with a summary of the transactions of those exempt from filing Form 390, by adding their periodic declarations, Form 303, in terms of the same items defined in Form 390. In 2017, with the entry into force of Royal Decree 596/2016 on July 1, 2017, a pseudo-declaration of Form 390 was incorporated into the preparation of these statistics for those subject to the SII.

Information is obtained from all taxpayers within the Common Tax Regime Territory, whether they pay tax exclusively to the State or to several Administrations.

The information does not apply to VAT taxpayers who are not required to file periodic returns, either for reasons of tax simplification, as in the case of entrepreneurs included in the Special Regime for Agriculture, Livestock and Fisheries (Article 129 of the VAT Law), or for retail traders covered by the Special Regime for Equivalence Surcharge (Article 154.2 of the VAT Law), or for tax technical reasons that exclude subjects who exclusively carry out operations exempt from the tax.

The tax base responds to tax criteria and is defined according to its own regulations for each taxable event susceptible to taxation (arts. 78 to 83, art.137, art.145 and art.146 of the LIVA). In these statistics, it is defined as the sum of the bases corresponding to the VAT quotas accrued during the corresponding fiscal year and is recorded in item 33, which is obtained as the sum of the bases of the operations recorded in items 01 to 32, plus the sum of items 500, 502, 504, 545, 547, 551, 643, 645, 647, 649, 667, 669, 671, 673, 675, 677, 679, 681, 683, 685, 687, 689, 700, 702, 704, 706, 708, 710, 712, 714, 716, 718, 720 and 722 of the model 390.

The volume of operations corresponds to an economic concept that, for VAT purposes, is defined in article 120 of the LIVA. Its amount is declared in box 108 and corresponds to the sum of the items reflected in Form 390 in the "Operations carried out during the fiscal year" section.

No. Among other differences, the volume of operations includes the taxable bases of sales that constitute the habitual activity of the taxpayer, as well as the bases of exempt operations and the amount of some non-taxable operations. This is not the case with the concept of taxable base, which only includes taxable and non-exempt operations. On the other hand, transactions under the special regimes for used goods, works of art, antiques, and collectibles, as well as those of travel agencies, include the profit margin as the taxable base, and the total amount of deliveries of goods or services that constitute the regular business of these taxpayers is included in the volume of transactions. Also included in the Volume of Operations are the operations carried out by the taxpayer in the Special Regime for Agriculture, Livestock and Fishing, the Simplified Regime and the Equivalence Surcharge when they constitute distinct sectors of activity. Finally, the Tax Base includes all transactions in which the taxpayer is required to self-assess the tax, whether they are intra-Community acquisitions of goods and services or other cases in which the taxpayer is reversed.

The tax collection data corresponds to a faithful transcription of the content of the annual summary declarations (Form 390 and virtual Form 390 generated for exempt subjects). Therefore, the concepts "Income", "Refunds" and "Balance to be offset" included in this statistic do not include those made by VAT entity groups. The collection result corresponding to this group is recorded as the arithmetic sum of two balances: Item 525 of form 390 (sum of positive balances of periodic self-assessments form 322) and Item 526 of form 390 (sum of negative balances of periodic self-assessments form 322).

The VAT Statistics by Item are based solely and exclusively on the annual summary of the transactions declared by taxpayers, while the VAT Economic and Tax Results Statistics also add information on the declarations corresponding to transactions assimilated to imports (form 380) and customs declarations corresponding to imports of goods and the tax settlement contained in the SAD (Single Administrative Document).

In the Statistics by VAT items, the information is found in terms of items of the annual summary declaration, however in the Statistics of Economic and Tax Results in VAT, the available information is not found in terms of items, but rather in terms of economic and tax variables that respond to the definitions included in the corresponding Methodology.

Another fundamental difference is the perspective of the information contained in the declarations and the classifications and groups of entrepreneurs used.

The VAT Statistics by Item includes all transactions carried out during the fiscal year by taxpayers who have filed periodic tax returns in any of the fiscal year's settlement periods.

The data of those entrepreneurs exempt from the obligation to file the annual summary is obtained by aggregating their periodic declarations and is transformed into a virtual record using the same format as Form 390.

This transformation allows the same tabulations to be made for this group and for the group of direct filers of Form 390. For this reason, the annual summary data is presented regardless of its source (form 390 or aggregation of forms 303) starting with the 2014 financial year, as shown in previous years.

For businesses subject to SII (Spanish Social Security Institute), data is obtained by completing a pseudo-declaration of Form 390 using various data sources: information contained in forms 303 and 322, annual information contained in the last financial year settlement, exploitation of records of invoices issued and received, information on data from form 349, VIES, and even declarations from previous financial years.

This reconstruction allows for complete data collection on all VAT taxpayers for a given fiscal year, and full comparability of statistical figures between different fiscal years.