FAQs

Se harán constar con la clave de operación “07”.

In addition, the following columns should be entered at the time of receipts/payments in respect of transactions subject to the ECTR:

Cobros:date of collection, paid amounts, means of collection used, bank account or means of collection used.

Pagos:payment date, paid amounts, used means of payment, bank account or means of payment used.

El medio de pago/cobro se consignará con alguno de los siguientes valores:

01: Transferencia

02: Cheque

03: No se cobra/paga (fecha límite de devengo, 31-12 el año siguiente al de la fecha de operación / devengo forzoso en concurso de acreedores)

04: Otros medios de cobro / pago

05: Domiciliación bancaria.

Si existen varios pagos, se registrará una línea por cada pago.

On 31 December of the year after the transaction, as this is the accrual date. Los posteriores cobros no generarán anotación alguna.

En la columna “Medio de Pago/Cobro” se consignará el valor 03.

On 31 December of the year after the transaction, as this is the accrual date.The subsequent payments made will not generate any account entry.

En la columna “Medio de Pago/Cobro” se consignará el valor 03.

Sí, teniendo en cuenta el criterio general de devengo, sin perjuicio de que se hayan de complementar con los datos relativos a los cobros.

La factura expedida con fecha 1 de agosto de 20XX deberá registrarse en el Libro registro de Facturas Expedidas con la clave de operación “07”.

Una vez cobrada,se deberá suministrar la información en el Libro registro de facturas expedidas de dicho cobro indicando además de los datos comunes (“Fecha de expedición”, Identificación de la factura, “NIF Destinatario”, “Nombre Destinatario” y “Clave operación”), el grupo de columnas denominado “Cobro”:date of collection, paid amounts, means of collection used, bank account or means of collection used.

El registro de los cobros y pagos debe incluir los cobros y pagos realizados hasta el ejercicio que es requerido.

Example 1

For example, let's see how to record in the register of invoices issued in 2021 an invoice issued in 2020 with receipts in 2020 and in 2021, bearing in mind that in the 2021 register books, invoices with receipts and payments in 2021 must be recorded, including receipts and payments that have also been made in 2020.

However, the invoice receipts and payments made in 2021 do not have to be included in the 2020 register.

Thus, the 2020 Register Book should show this content:

And the 2021 Register Book should show this content:

Effects on personal income tax:

Given that the "Compulsory income" should not include the amount of VAT charged, the amount of the VAT Base Taxable Amount corresponding to the collection made should be entered.

In the above example, the calculation has been made as follows:

Collection dated 15/11/2020:

Taxable Income = Taxable Base * (Amount Collected/Total Invoice) = 1000.00 * (710.00/1210.00) = 586.58

Collection dated 28/01/2021:

Taxable Income = Taxable Base * (Amount Collected/Total Invoice) = 1000.00 * (500.00/1210.00) = 413.22

In this example:

When entering in the column "Concept of Income" = "I01" (Operating Income), the amount to be transferred to the corresponding box "Operating Income" of Form 100 will be the amount that the taxpayer has entered in the column "Computable Income":

• In form 100 corresponding to personal income tax for 2020:413.22
• In form 100 corresponding to Personal Income Tax for 2021:586.78

VAT effects:

The calculation made by the system to transfer to form 303 of the period to which the collection corresponds, the part of the Taxable Base and the VAT Reimbursed Quota corresponding to the collection made is the same as that indicated for Personal Income Tax.These calculations do not have to be transferred to the Register Book, they are only detailed for the understanding of the amounts that are transferred by the system to form 303.Specifically:

Box "Taxable Base" of the 21% rate of the form 303 of the 4Q of 2020:

BI at 21% = Taxable Base at 21% * (Collection Amount/Total Invoice) = 1000.00 * (710.00/1210.00) = 586.58

Box "Quota" of the 21% rate on form 303 for Q4 2020:

Fee at 21% = Fee at 21% * (Collection Amount/Total Invoice) = 210.00 * (710.00/1210.00) = 123.22

(Note that 586.78 + 123.22 = 710.00, the amount of the levy received on 15/11/2020)

Box "Taxable Base" of the 21% rate on form 303 for Q1 2021:

BI at 21% = Taxable Base at 21% * (Collection Amount/Total Invoice) = 1000.00 * (500/1210.00) = 413.22

Box "Quota" of the 21% rate on form 303 for Q1 2021:

Fee at 21% = Fee at 21% * (Collection Amount/Total Invoice) = 210.00 * (500.00/1210.00) = 86.78

(Note that 413.22 + 86.78 = 500.00, the amount of the levy received on 28/01/2021)

Al registrar una factura correspondiente a una operación sujeta al Régimen Especial de Criterio de Caja con más de una línea de cobro habrá que tener en cuenta que en "Ejercicio" y "Periodo" se consignará el valor que corresponda a la "Fecha" de Cobro de cada línea.

Example 2

Suppose, now, an invoice issued at the time the transaction takes place on 1-8-2020 with 2 VAT rates and 3 receipts (1-11-2020, 10-2-2021 and 15-10-2021) will be recorded in the 2021 Register Book with 5 lines:

• 2 lines with 2020-3T corresponding to the 2 VAT rates of the date of operation 1-8-2020.
• 1 line with 2020-4T corresponding to the collection of 1-11-2020.
• 1 line with 2021-1T corresponding to the charge of 10-2-2021.
• 1 line with 2021-4T corresponding to the collection of 15-10-2021.

Thus, the 2020 Register Book should show this content:

And the 2021 Register Book should show this content:

Effects on personal income tax:

Given that the "Compulsory income" should not include the amount of VAT charged, the amount of the total Taxable VAT base corresponding to the collection made should be entered.In cases of more than one VAT rate, both the sum of the Taxable Bases of each rate (1000,00+500,00) and the sum of the Total Invoices of each VAT rate (1210,00+550,00) must be taken into account.

In the above example, the calculation has been made as follows:

Collection dated 01/11/2020:

Computable Income = ∑ Taxable Base * (Collection Amount/∑ Total Invoice) = 1500.00 * 710.00/1760.00= 605.11

Collection dated 10/02/2021:

Computable Income = ∑ Taxable Base * (Collection Amount/∑ Total Invoice) = 1500.00 * 600.00/1760.00= 511.36

Collection dated 15/10/2021:

Computable Income = ∑ Taxable Base * (Collection Amount/∑ Total Invoice) = 1500.00 * 450.00/1760.00= 383.52

In this example:

When entering in the column "Concept of Income" = "I01" (Operating Income), the amount to be transferred to the corresponding box "Operating Income" of Form 100 will be the amount that the taxpayer has entered in the column "Computable Income":

• In form 100 corresponding to personal income tax for 2020:605.11
• In form 100 corresponding to Personal Income Tax for 2021:894,88 (511,36+383,52)

VAT effects:

The calculation performed by the system to transfer to form 303 of the period to which the collection corresponds, the part of the Taxable Base of each type and of the VAT Reportable Quota of each type corresponding to the collection made is analogous to that indicated for Personal Income Tax, but, in this case, the sum of the Taxable Bases is not taken into account, but rather the Taxable Base of each type (the sum of the "Total Invoice"). Specifically, calculations are shown for the Q4 2020 model 303 (for Q1 and Q4 2021 only the amount of the collection would have to be changed in the equation):

Box "Taxable Base" of the 21% rate of the form 303 of the 4Q of 2020:

BI at 21% = Taxable Base at 21% * (Chargeable Amount/∑ Total Invoice) = 1000.00 * 710.00/1760.00= 403.41

Box "Quota" of the 21% rate on form 303 for Q4 2020:

Fee at 21% = Fee at 21% * (Charge Amount/∑ Total Invoice) = 210.00 * 710.00/1760.00= 84.72

Box "Taxable Base" of the 10% rate of the form 303 of the 4Q of 2020:

BI at 10% = Taxable Base at 10% * (Chargeable Amount/∑ Total Invoice) = 500.00 * 710.00/1760.00= 201.70

Box "Quota" of the 10% rate on form 303 for Q4 2020:

Fee at 10% = Fee at 10% * (Amount Collected/∑ Total Invoice) = 50.00 * 710.00/1760.00= 20.17

(Note that 403.41+84.72+201.70+20.17 = 710.00, the amount of the levy received on 01/11/2020)

In personal income tax:

The detailed explanation in the answer to the question EXAMPLES is fully applicable to this case.

In VAT:

At example 1:

The amounts that are transferred by the system to form 303 of 4Q of 2020 will be:

• Box "Taxable Base" of the 21% rate:1000.00
• Box "Quota" of the 21% rate:210.00

Collections received have no effect on form 303.

At example 2:

The amounts that are transferred by the system to form 303 of 3Q of 2020 will be:

• Box "Taxable Base" of the 21% rate:1000.00
• Box "Quota" of the 21% rate:210.00
• Box "Taxable Base" of the 10% rate: 500,00
• Box "Quota" of the 10% rate:50.00

Collections received have no effect on form 303.

NOTE:The "Operation key" to be entered must be "01".

Example 1:

The 2020 Register Book should show this content:

And the 2021 Register Book should show this content:

Effects on personal income tax:

As the "Compulsory income" should not include the amount of output VAT, the amount of the VAT Base Taxable Amount at the time the transaction has accrued should be entered.

In this example:

When entering in the column "Concept of Income" = "I01" (Operating Income), the amount to be transferred to the corresponding box "Operating Income" of Form 100 will be the amount that the taxpayer has entered in the column "Computable Income":

• In form 100 corresponding to personal income tax for 2020:1000.00
• In form 100 corresponding to Personal Income Tax for 2021:0.00

VAT effects:

The detailed explanation in the answer to the question EXAMPLES, regarding the transfer of amounts to form 303 is fully applicable to this case.

Example 2:

Thus, the 2020 Register Book should show this content:

And the 2021 Register Book should show this content:

Effects on personal income tax:

As the "Compulsory income" should not include the amount of output VAT, the amount of the VAT Base Taxable Amount at the time the transaction has accrued should be entered.

In this example:

When entering in the column "Concept of Income" = "I01" (Operating Income), the amount to be transferred to the corresponding box "Operating Income" of Form 100 will be the sum of the amounts that the taxpayer has entered in the column "Computable Income":

• In form 100 corresponding to personal income tax for 2020:1500,00 (1000,00+500,00)
• In form 100 corresponding to Personal Income Tax for 2021:0.00

VAT effects:

The detailed explanation in the answer to the question EXAMPLES regarding the transfer of amounts to form 303 is fully applicable to this case.

Example 1

The 2020 Register Book should show this content:

And the 2021 Register Book should show this content:

Effects on personal income tax:

As the taxpayer is under the Special Regime for the equivalence surcharge, the "Computable Income" will include, in addition to the amount of the VAT Taxable Base (Income Concept:"I01") the amount corresponding to the VAT charged (Receipt Item "I05"), corresponding to the collection received.

In the above example, the calculation has been made as follows:

Collection dated 15/11/2020:

Computable Income I01 = Taxable Base * (Amount Collected/Total Invoice) = 1000.00 * (710.00/1210.00) = 586.58

Computable Income I05 = VAT Fee * (Collection Amount/Total Invoice) = 210.00 * (710.00/1210.00) = 123.22

Collection dated 28/01/2021:

Computable Income I01 = Taxable Base * (Amount Collected/Total Invoice) = 1000.00 * (500.00/1210.00) = 413.22

Computable Income I05 = VAT Fee * (Collection Amount/Total Invoice) = 210.00 * (500.00/1210.00) = 86.78

In this example:

When entering in the column "Concept of Income" = "I01" and "I05", the amounts to be transferred to the boxes "Operating Income" and "Accrued VAT", respectively, of Form 100 will be the amounts that the taxpayer has entered in the column "Computable Income":

In form 100 corresponding to personal income tax for 2020:

• To the box "Operating income":586,78 (that of concept "I01")
• To the 'VAT due' box:123.22 (that of concept "I05")

In form 100 corresponding to Personal Income Tax for 2021:

• To the box "Operating income":413,22 (that of concept "I01")
• To the 'VAT due' box:86,78 (that of concept "I05")

VAT effects:

No impact.

Example 2

The 2020 Register Book should show this content:

And the 2021 Register Book should show this content:

Effects on personal income tax:

As the taxpayer is under the special equivalence surcharge system and has more than one VAT rate, the amount of the sum of the Taxable Bases of each rate (Income Concept) must be taken into account in the "Calculable Income":"I01"), the amount of the sum of the output VAT payments (Income Item "I05") and the sum of the Total Invoice for each type of VAT, corresponding to the collection received.

In the above example, the calculation has been made as follows:

Collection dated 01/11/2020:

Computable Income I01= ∑ Taxable Base * (Collection Amount/∑ Total Invoice) = 1500,00 * 710,00/1760,00= 605,11

Computable Income I05= ∑ VAT Fee * (Collection Amount/∑ Total Invoice) = 260.00 * 710.00/1760.00= 104.89

Collection dated 10/02/2021:

Computable Income I01= ∑ Taxable Base * (Collection Amount/∑ Total Invoice) = 1500,00 * 600,00/1760,00= 511,36

Computable Income I05= ∑ VAT Fee * (Collection Amount/∑ Total Invoice) = 260.00 * 600.00/1760.00= 88.64

Collection dated 15/10/2021:

Computable Income I01= ∑ Taxable Base * (Collection Amount/∑ Total Invoice) = 1500,00 * 450,00/1760,00= 383,52

Computable Income I05= ∑ VAT Fee * (Collection Amount/∑ Total Invoice) = 260.00 * 450.00/1760.00= 66.48

In this example:

When entering in the column "Concept of Income" = "I01" and "I05", the amounts to be transferred to the boxes "Operating Income" and "Accrued VAT", respectively, of Form 100 will be the amounts that the taxpayer has entered in the column "Computable Income":

In form 100 corresponding to personal income tax for 2020:

• To the box "Operating income":605,11 (that of concept "I01")
• To the 'VAT due' box:104.89 (that of concept "I05")

In form 100 corresponding to Personal Income Tax for 2021:

• To the box "Operating income":894,88 (that of items "I01", "I01", "I01", "I01", "I01", "I01"):511,36+383,52)
• To the 'VAT due' box:155.12 (that of the items "I05":88,64+66,48)

VAT effects:

No impact.