2.3 Other operations
| RESULT DERIVED FROM INTERNAL ACTIVITY | RESACTIN |
|---|---|
| OTHER OPERATIONS | ROO2 |
| FOREIGN PURCHASES | RCEX |
| Intra-Community acquisitions of goods (self-assessed quotas) | RAICT |
| Intra-Community acquisitions of services (self-assessed quotas) | NUMETAS |
| Reversal of the taxable person for transactions with establishments in third countries (self-assessed quotas) | RISPM |
| Imports | IIA |
| Operations assimilated to import | SHARE |
| Modifications and corrections of quotas | MODIFTOT |
| RESULT DERIVED FROM PRODUCTION | RESPROD2 |
Fees derived from total other operations (ROO2)
Sum of the quotas of other operations from Foreign Purchases (RCEX) plus the modifications and corrections of quotas (MODIFTOT).
Shares of other operations from foreign purchases (RCEX)
They are composed of:
- Self-assessed quotas for intra-community acquisitions of goods (RAICT). Includes items 22, 24, 26, 717, 719 and 76.
- Intra-Community Acquisitions of Services (NUMETAS). Sum of items 721, 546, 723, 548 and 552.
- Self-assessed fees for reverse charge assumptions (RISPM).
- Quotas satisfied by imports (IIA).
- Operations assimilated to imports of goods (CUOTA).
RCEX= RAICT + NUMETAS + RISPM+ IIA + QUOTA.
Modifications and corrections of quotas (MODIFTOT)
Increase or decrease in the amount of contributions passed on or deducted as a result of changes to the tax base or corrections to the contribution (par30+par32-par62).
MODIFTOT = par30+par32-par62+par650-par652 is calculated.
Regularization of fees in art.80.five.5 LIVA (item 658)
Result derived from production (RESPROD2)
It is the amount corresponding to the sum of the Result derived from internal activity (RESACTIN) and the quotas derived from other operations (ROO2).
RESPROD2 = RESACTIN – ROO2.
| RESULT DERIVED FROM PRODUCTION | RESPROD2 |
|---|---|
| EXTERNAL CONSUMPTION: VAT not charged on foreign sales | RVEXT |
| COLLECTION OF THE PERIOD | RESPER2 |
| Corresponding to Foral Territory | TAF+DEDUCTAF |
| Outstanding compensation from previous years | CPEA |
| RESULT OF THE ANNUAL SETTLEMENT | RES3 |
VAT not passed on to foreign sales (RVEXT)
It is the estimate of potential quotas assigned to foreign sales if these operations are subject to tax and not exempt. The reason for reducing this amount here is to adjust the period's revenue to its actual treatment of exempt sales with the right to deduction.
Collection of the period (RESPER2)
Difference between the revenue allocated to the result derived from production (RESPROD2) and the VAT corresponding to foreign consumption (RVEXT).
RESPER2=RESPROD2-RVEXT
Collection corresponding to the Foral Territory (TAF+DEDUCTAF)
This is the amount of revenue collected for the period corresponding to the regional territories in the case of taxpayers who pay taxes to several administrations.
Outstanding compensation from previous years (CPEA)
Collection of the period intended to settle outstanding balances from previous years (par93 or par85).
| RESULT OF THE ANNUAL SETTLEMENT | RES3 |
|---|---|
| Deposit | ING |
| Monthly return | DEVM |
| Annual return | DEVA |
| Outstanding compensations from subsequent years | COMP |
| Customs entry | IIA-PC659 |
| Income from operations assimilated to imports | SHARE |
| Positive results of self-assessments for the fiscal year (Mod 322) | PAR525 |
| Negative results of self-assessments for the fiscal year (Mod 322) | PAR526 |
Annual settlement result (RES3)
On the one hand, it is the amount resulting from deducting from the period's Collection (RESPER2) the amounts corresponding to other administrations (TAF+deductaf) and those intended to cover the amounts pending compensation (CPEA).
On the other hand, it is the result of the settlement operations carried out periodically: sum of income (par95) less monthly refunds made (par96 plus par524), reduced by the annual refund requested (par98) or by outstanding balances to be cleared as of December 31 (par97), plus customs income and income from operations similar to imports. Entities belonging to VAT entity groups include in this concept the balances of their periodic declarations-settlements, accumulating in a differentiated manner those of positive (par525) and negative (par526) amounts.