FAQs
Skip information indexSpecific issues- Criterion of collections and payments in IRPF (art. 7.2.1º RIRPF) vs Special Regime of the VAT cash criterion (RECC)
They will be recorded with the operation code “07”.
Additionally, at the time of making the collections/payments corresponding to the operations submitted to the RECC, the following columns must be entered:
Charges: date of collection, paid amounts, means of collection used, bank account or means of collection used.
Payments: payment date, paid amounts, used means of payment, bank account or means of payment used.
The average payment/charge will be made with one of the following:
01: Transfer
02: Check
03: It is not collected/paid (accrual deadline, 31-12 the year following the date of operation / forced accrual in bankruptcy proceedings)
04: Other means of collection/ payment
05: Direct debit.
If there are multiple payments, one line will be recorded for each payment.
The 31st of December of the year following the one in which the operation was carried out as it is the accrual date. The subsequent payments received will not generate any account entry.
In the "Payment/Collection Method" column, the value to be entered is 03.
The 31st of December of the year following the one in which the operation was carried out as it is the accrual date. The subsequent payments made will not generate any account entry.
In the "Payment/Collection Method" column, the value to be entered is 03.
Yes, taking into account the general accrual basis, without prejudice to collection data requirements.
The invoice issued on April 1, 20XX must be registered in the Record Book of Issued Invoices with the operation code “07”.
Once collected, the information must be provided in the Record Book of invoices issued for said collection, indicating in addition to the common data (“Issuance date”, Invoice identification, “ NIF Recipient ", "Recipient Name" and "Operation Key"), the group of columns called "Collection": date of collection, paid amounts, means of collection used, bank account or means of collection used.
When the invoice has been identified in a fiscal year/period, it is not necessary to register it again in subsequent collections/payments that take place in said fiscal year/period.
The example includes the invoice registered in Q2 with date 04/01/2022, so that when the collection dated 06/11/2022 is recorded as it is within the same period, it is only necessary to identify the common data of the invoice and the amounts of the corresponding charges.
If the collections occur in a fiscal year/period other than the fiscal year/period of the original invoice registration, it will be necessary to fully identify again the invoice to which the aforementioned collections/payments are linked.
In the example, if the entire invoice had not been collected in 2022 and a collection occurs in Q1 of 2023, the taxpayer must record the following in said period:
The record of collections and payments must be accompanied by the record of the invoice to which they are linked when appropriate (in the Record Book, which is unique for each year, the original invoice to which the payments are linked must be reflected. collections/payments that occur throughout it).
Example 1
For example, let's see how to record in the Record Book of invoices issued in 2023 an invoice issued in Q4/2022 with collections in 2022 for an amount of 710 and in Q1/2023 for an amount of 500, taking into account that in the Record Books of 2023 The source invoices for which there have been collections and payments in said year must be noted.
Thus, the 2022 Record Book should show this content:
And the 2023 Record Book should show this content:
Effects on personal income tax:
Given that the “Computable Income” must not include the output VAT fee, the amount of the VAT Tax Base corresponding to the collection made must be entered.
In the previous example, said calculation has been carried out as follows:
Collection dated 11/15/2022:
Computable Income = Taxable Base * (Collection Amount/Total Invoice) = 1000.00 * (710.00/1210.00) = 586.58
Collection dated 01/28/2023:
Computable Income = Taxable Base * (Collection Amount/Total Invoice) = 1000.00 * (500.00/1210.00) = 413.22
When entering in the column “Income Concept” = “I01” (Operating Income), the amount that will be transferred to the corresponding box “Operating Income” of form 100 will be the amount that the taxpayer has entered in the “Income” column. Computable”:
- In model 100 corresponding to personal income tax for 2022: 413.22
- In model 100 corresponding to personal income tax for 2023: 586.78
Effects on VAT:
The calculation carried out by the system to transfer to model 303 of the period to which the collection corresponds, the part of the Tax Base and the Output VAT Quota corresponding to the collection made is as indicated for personal income tax. These calculations do not have to be transferred to the Registry Book, they are only detailed to understand the amounts that are transferred by the system to form 303. Specifically:
“Tax Base” box of type 21% of model 303 of Q4 2022:
BI at 21% = Tax Base at 21% * (Collection Amount/Total Invoice) = 1000.00 * (710.00/1210.00) = 586.58
“Quota” box of type 21% of model 303 of Q4 2022:
21% Fee = 21% Fee * (Collection Amount/Total Invoice) = 210.00 * (710.00/1210.00) = 123.22
(Note that 586.78 + 123.22 = 710.00, the amount of the charge received on 11/15/2022)
“Tax Base” box of type 21% of model 303 of Q1, 2023:
BI at 21% = Tax Base at 21% * (Collection Amount/Total Invoice) = 1000.00 * (500/1210.00) = 413.22
“Quota” box of type 21% of model 303 of Q1, 2023:
21% Fee = 21% Fee * (Collection Amount/Total Invoice) = 210.00 * (500.00/1210.00) = 86.78
(Note that 413.22 + 86.78 = 500.00, the amount of the charge received on 01/28/2023)
When registering an invoice corresponding to an operation subject to the Special Cash Criteria Regime with more than one collection line, it must be taken into account that in "Fiscal Year" and "Period" the value that corresponds to the Collection "Date" will be entered. of each line.
Example 2
Let us now assume an invoice issued at the time the operation is carried out on 1-8-2022 with 2 VAT rates and 3 charges (1-11-2022, 10-2 -2023 and 10-15-2023).
It will be recorded in the 2022 Record Book with the following lines:
- 2 lines with 2022-3T corresponding to the 2 VAT rates of the operation date 1-8-2022.
- 1 line with 2022-4T corresponding to the collection of 11-1-2022.
The Record Book in Q3 2022 should show this content:
The Record Book in Q4 2022 should show this content:
It will be recorded in the 2023 Record Book with the following lines:
- 2 lines with 2022-3T corresponding to the 2 VAT rates of the operation date 1-8-2022.
- 1 line with 2023-1T corresponding to the collection of 02-10-2023.
- 1 line with 2023-4T corresponding to the collection of 10-15-2023.
The Q1 2023 Record Book should show this content:
The Q4 2023 Record Book should show this content:
Effects on personal income tax:
Given that the “Computable Income” must not include the VAT amount charged, the amount of the total VAT Tax Base corresponding to the collection made must be entered. In cases of more than one type of VAT, both the sum of the Tax Bases of each type (1000.00+500.00) and the sum of the Total Invoice of each type of VAT must be taken into account (1210.00 +550.00).
In the example, said calculation has been carried out as follows:
Collection dated 11/01/2022:
Computable Income = ∑ Taxable Base * (Collection Amount/∑ Total Invoice) = 1500.00 * 710.00/1760.00= 605.11
Collection dated 02/10/2023:
Computable Income = ∑ Taxable Base * (Collection Amount/∑ Total Invoice) = 1500.00 * 600.00/1760.00= 511.36
Collection dated 10/15/2023:
Computable Income = ∑ Taxable Base * (Collection Amount/∑ Total Invoice) = 1500.00 * 450.00/1760.00= 383.52
When entering in the column “Income Concept” = “I01” (Operating Income), the amount that will be transferred to the corresponding box “Operating Income” of form 100 will be the amount that the taxpayer has entered in the “Income” column. Computable”:
- In model 100 corresponding to personal income tax for 2022: 605.11
- In model 100 corresponding to personal income tax for 2023: 894.88 (511.36+383.52)
Effects on VAT:
The calculation carried out by the system to transfer to model 303 of the period to which the collection corresponds, the part of the Tax Base of each type and the Output VAT Quota of each type corresponding to the collection made is analogous to that indicated for personal income tax, but, in this case, the tax base of each type is taken into account. Specifically, the calculations are shown for model 303 for Q4 2022 (for those for Q1 and Q4 2023, only the collection amount would have to be changed in the equation):
“Tax Base” box of type 21% of model 303 of Q4 2022:
BI at 21% = Tax Base at 21% * (Collection Amount/∑ Total Invoice) = 1000.00 * 710.00/1760.00 = 403.41
“Quota” box of type 21% of model 303 of Q4 2022:
21% Fee = 21% Fee * (Collection Amount/∑ Total Invoice) = 210.00 * 710.00/1760.00 = 84.72
“Tax Base” box of type 10% of model 303 of Q4 2022:
BI at 10% = Tax Base at 10% * (Collection Amount/∑ Total Invoice) = 500.00 * 710.00/1760.00 = 201.70
“Quota” box of type 10% of model 303 of Q4 2022
:
10% Fee = 10% Fee * (Collection Amount/∑ 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 charge received on 11/01/2021)
In personal income tax:
The explanation detailed in the answer to question 6 is completely applicable to this case.
In VAT:
In example 1:
The amounts that are transferred by the system to form 303 of 4Q of 2022 will be:
- “Tax Base” box of the 21% rate: 1000.00
- “Quota” box of type 21%: 210.00
The charges received have no impact on model 303.
In example 2:
The amounts that are transferred by the system to form 303 of 3Q of 2023 will be:
- “Tax Base” box of the 21% rate: 1000.00
- “Quota” box of type 21%: 210.00
- “Tax Base” box of the 10% type: 500.00
- “Quota” box of type 10%: 50.00
The charges received have no impact on model 303.
NOTE: The “Operation Key” to be entered must be “01”.
Example 1:
The Record Book in Q4 2022 should show this content:
The Record Book in Q1 2023 should show this content:
Effects on personal income tax:
Given that the “Computable Income” must not include the output VAT amount, the amount of the VAT Tax Base must be entered at the time the transaction has been accrued.
When entering in the column “Income Concept” = “I01” (Operating Income), the amount that will be transferred to the corresponding box “Operating Income” of form 100 will be the amount that the taxpayer has entered in the “Income” column. Computable”:
- In model 100 corresponding to personal income tax for 2022: 1000.00
- In model 100 corresponding to personal income tax for 2023: 0.00
Effects on VAT:
The explanation detailed in the answer to question 6, regarding the transfer of the amounts to form 303, is completely applicable to this case.
Example 2:
The Q3 2022 Record Book should show this content:
The Q4 2022 Record Book should show this content:
The Q1 2023 Record Book should show this content:
The Q4 2023 Record Book should show this content:
Effects on personal income tax:
Given that the “Computable Income” must not include the output VAT amount, the amount of the VAT Tax Base must be entered at the time the transaction has been accrued.
In this example:
When entering in the column "Income Concept" = "I01" (Operating Income), the amount that will 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 “Computable Income” column:
- In model 100 corresponding to personal income tax for 2022: 1500.00 (1000.00+500.00)
- In model 100 corresponding to personal income tax for 2023: 0.00
Effects on VAT:
The explanation detailed in the answer to question 6 regarding the transfer of the amounts to form 303 is completely applicable to this case.
Example 1
The Q4 2022 Record Book should show this content:
The Q1 2023 Record Book should show this content:
Effects on personal income tax:
Since the taxpayer is in the special regime of 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 output VAT fee (Income Concept “I05”), corresponding to the collection received.
In the previous example, said calculation has been carried out as follows:
Collection dated 11/15/2022:
Computable Income I01 = Taxable Base * (Collection Amount/Total Invoice) = 1000.00 * (710.00/1210.00) = 586.78
Computable Income I05 = VAT Fee * (Collection Amount/Total Invoice) = 210.00 * (710.00/1210.00) = 123.22
Collection dated 01/28/2023:
Computable Income I01 = Taxable Base * (Collection Amount/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
When entering in the column “Income Concept” = “I01" and “I05", the amounts that will be transferred to the “Operating income” and “VAT accrued” boxes, respectively, of form 100 will be the amounts that the taxpayer has been recorded in the “Computable Income” column:
In model 100 corresponding to personal income tax for 2022:
- To the “Operating income” box: 586.78 (that of the concept “I01”)
- To the “VAT accrued” box: 123.22 (that of the “I05” concept)
In model 100 corresponding to personal income tax for 2023:
- To the “Operating income” box: 413.22 (that of the concept “I01”)
- To the “VAT accrued” box: 86.78 (that of the “I05” concept)
Effects on VAT:
No incident.
Example 2
The Q3 2022 Record Book should show this content:
The Q4 2022 Record Book should show this content:
The Q1 2023 Record Book should show this content:
The Q4 2023 Record Book should show this content:
Effects on personal income tax:
Since the taxpayer is in the special regime of the equivalence surcharge, and has more than one type of VAT, in the “Computable Income” the amount of the sum of the Tax Bases of each type must be taken into account (Income Concept: “I01”), the amount of the sum of the VAT payments charged (Income Concept “I05”) and the sum of the Total Invoice of each type of VAT, corresponding to the collection received.
In the previous example, said calculation has been carried out as follows:
Collection dated 11/01/2022:
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 02/10/2023:
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 10/15/2023:
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
When entering in the column “Income Concept” = “I01" and “I05", the amounts that will be transferred to the “Operating income” and “VAT accrued” boxes, respectively, of form 100 will be the amounts that the taxpayer has been recorded in the “Computable Income” column:
In model 100 corresponding to personal income tax for 2022:
- To the “Operating income” box: 605.11 (that of the concept “I01”)
- To the “VAT accrued” box: 104.89 (that of the concept “I05”)
In model 100 corresponding to personal income tax for 2023:
- To the “Operating income” box: 894.88 (that of the concepts “I01”: 511.36+383.52)
- To the “VAT accrued” box: 155.12 (that of the concepts “I05”: 88.64+66.48)
Effects on VAT:
No incident.