FAQs

They will be entered with the transaction password "07."

In addition, at the time of making the collections/payments corresponding to the transactions subject 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: No charge/payment (deadline for accrual, 31-12 the year following the date of operation/forced accrual in insolvency)

04: Other means of collection/ payment

05: Direct debit.

If there are several payments, a 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, 07 must be recorded in the Issued Invoices Record Book with the transaction password "." 20XX

Once it is charged, the information must be provided in the Record Book of invoices issued for this collection, indicating in addition to the common data (" date of issue, "Invoice identification," NIF Recipient, "Recipient name" and "Transaction code"), the column group called "Charge": date of collection, paid amounts, means of collection used, bank account or means of collection used.

When the invoice has been identified in a financial year/period, it must not be re-recorded in subsequent collections/payments that take place in that financial year/period.

The example shows the invoice registered in 2T on 01/04/2022, so when the collection of as of 11/06/2022, as it is within the same period, it is only necessary to identify the common details of the invoice and the amounts of the corresponding collections.

If the collections are made in a financial year/period other than the year/period of the original invoice record, it will be necessary to identify the invoice to which the aforementioned collections/payments are linked again in full.

In the example, if the entire invoice has not been collected in 2022 and a charge is made in 1T 2023, the taxpayer must record the following in that period:

The recording of collections and payments must be accompanied by the recording of the invoice to which they are linked when appropriate (in register Book, which is unique for each financial year, must contain the original invoice to which the collections/payments that occur throughout the year are linked).

Example 1

For example, let's see how to record in the Record Book of invoices issued in 2023 an invoice issued in 4T/2022 with collections in 2022 by amount of 710 and in 1T/2023 for the amount of 500, taking into account that in the 2023 Record Books, the source invoices must be recorded with regard to those that have been received and paid in that financial year.

Thus, the 2022 Record Book should show this content:

And the 2023 Record Book should show this content:

Personal Income Tax bills:

Since the "Taxable Income" must not include the VAT charge charged, the amount of the VAT tax base corresponding to the collection made must be entered.

In the previous example, this calculation has been carried out as follows:

Collection from 15/11/2022:

Computable Income = Tax Base * (Amount of Charge/Total Invoice) = 1000.00 * (710.00/1210.00) = 586.58

Collection from 28/01/2023:

Computable Income = Tax Base * (Amount of Charge/Total Invoice) = 1000.00 * (500.00/1210.00) = 413.22

When stating in the column "Ingreso Concept" = "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 the 2022 Personal Income Tax: 413.22
• In Form 100 corresponding to the 2023 Personal Income Tax: 586.78

VAT bills:

The calculation carried out by the system to transfer the part of the tax base to form 303 of the period to which the payment corresponds and the Charged VAT Fee corresponding to the collection made is like that indicated for Personal Income Tax. these calculations must not be transferred to register Book, only details are provided for understanding the amounts that are transferred by the system to form 303. Specifically:

Box "Taxable Base" of type 21% of Form 303 of 4T of 2022:

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

Box "Fee" of the 21% rate of Form 303 of 4T of 2022:

Payment at 21% = 21% fee * (Amount of Charge/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 15/11/2022)

Box "Taxable Base" of type 21% of Form 303 of 1T of 2023:

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

Box "Fee" of the 21% rate of Form 303 of 1T of 2023:

Payment at 21% = 21% fee * (Amount of Charge/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 28/01/2023)

When registering an invoice corresponding to a transaction subject to the Special Regime for Cash Criterion with more than one collection line, it must have in the account that in "Fiscal year" and "Period," the value corresponding to the "Collection Date" of each line will be entered.

Example 2

Now, suppose an invoice issued at the time the transaction is carried out on 1-8-2022 with 2 VAT rates and 3 charges (1-11-2022, 10-2 and 2023-15-10). 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 transaction date 1-8-2022.
• 1 Line with 2022-4T corresponding to the charge of 1-11-2022.

The Log Book in 3T 2022 should show this content:

The Log Book in 4T 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 transaction date 1-8-2022.
• 1 Line with 2023-1T corresponding to the charge of 10-02-2023.
• 1 Line with 2023-4T corresponding to the charge of 15-10-2023.

The 1T 2023 Log Book should show this content:

The 4T 2023 Log Book should show this content:

Personal Income Tax bills:

Since the "Taxable Income" must not include the VAT charge charged, the amount of the total VAT taxable amount 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 (1210.00 + 550.00) must be taken into account.

In the example, this calculation has been carried out as follows:

Collection from 01/11/2022:

Computable Income = σ Gross tax base * (Amount collected/σ Total Invoice) = 1500.00 * 710.00/1760.00 = 605.11

Collection from 10/02/2023:

Computable Income = σ Gross tax base * (Amount collected/σ Total Invoice) = 1500.00 * 600.00/1760.00 = 511.36

Collection from 15/10/2023:

Computable Income = σ Gross tax base * (Amount collected/σ Total Invoice) = 1500.00 * 450.00/1760.00 = 383.52

When stating in the column "Ingreso Concept" = "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 the 2022 Personal Income Tax: 605.11
• In Form 100 corresponding to the 2023 Personal Income Tax: 894.88 (511.36 + 383.52)

VAT bills:

The calculation carried out by the system to transfer the part of the tax base to form 303 of the period to which the payment corresponds of each type and of the VAT Charged Fee of each type corresponding to the collection made is similar to that indicated for the Personal Income Tax, but , in this case, the tax base of each type is taken into account. Specifically, the calculations for model 303 of 4T 2022 are shown (for 1T and 4T of 2023 only the amount of the collection must be changed in the equation):

Box "Taxable Base" of type 21% of Form 303 of 4T of 2022:

BI at 21% = Tax Base at 21% * (Amount of Charge/σ Total Invoice) = 1000.00 * 710.00/1760.00 = 403.41

Box "Fee" of the 21% rate of Form 303 of 4T of 2022:

Payment at 21% = 21% fee * (Amount collected/σ Total Invoice) = 210.00 * 710.00/1760.00 = 84.72

Box "Taxable Base" of type 10% of Form 303 of 4T of 2022:

BI at 10% = Tax Base at 10% * (Amount of Charge/σ Total Invoice) = 500.00 * 710.00/1760.00 = 201.70

Box "Fee" of the 10% rate of Form 303 of 4T of 2022

:

Payment at 10% = 10% fee * (Amount collected/σ 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 01/11/2021)

In Personal Income Tax:

The detailed explanation in the answer to question 6 is completely applicable to this case.

In VAT:

In example 1:

The amounts transferred by the system to form 303 of 4T 2022 will be:

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

No incident in form 303 for collections received.

In example 2:

The amounts transferred by the system to form 303 of 3T 2023 will be:

• Box "Taxable Base" of type 21%: 1000.00
• Box "Fee" of the 21% rate: 210.00
• Box "Taxable Base" of type 10%: 500.00
• Box "Fee" of the 10% rate: 50.00

No incident in form 303 for collections received.

NOTE: The "Transaction password" to be entered must be "01."

Example 1:

The Log Book in 4T 2022 should show this content:

The Log Book in 1T 2023 should show this content:

Personal Income Tax bills:

Since the "computable deposit" must not include the VAT amount charged, the amount of the VAT tax base must be entered at the time the transaction has been accrued.

When stating in the column "Ingreso Concept" = "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 the 2022 Personal Income Tax: 1000.00
• In Form 100 corresponding to the 2023 Personal Income Tax: 0.00

VAT bills:

The detailed explanation in the response to question 6, as to the transfer of amounts to form 303, is completely applicable to this case.

Example 2:

The 3T 2022 Log Book should show this content:

The 4T 2022 Log Book should show this content:

The 1T 2023 Log Book should show this content:

The 4T 2023 Log Book should show this content:

Personal Income Tax bills:

Since the "computable deposit" must not include the VAT amount charged, the amount of the VAT tax base must be entered at the time the transaction has been accrued.

In this example:

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

• In Form 100 corresponding to the 2022 Personal Income Tax: 1500.00 (1000.00 + 500.00)
• In Form 100 corresponding to the 2023 Personal Income Tax: 0.00

VAT bills:

The detailed explanation in the response to question 6 regarding the transfer of amounts to form 303 is completely applicable to this case.

Example 1

The 4T 2022 Log Book should show this content:

The 1T 2023 Log Book should show this content:

Personal Income Tax bills:

As the taxpayer is in the Special VAT surcharge scheme, the "Taxable income" will include, in addition to the amount of the VAT taxable base (Income Concept: "I01"), the amount corresponding to the VAT charged (Concept of "I05") corresponding to the received payment.

In the previous example, this calculation has been carried out as follows:

Collection from 15/11/2022:

I01 Computable Income = Tax Base * (Amount of Charge/Total Invoice) = 1000.00 * (710.00/1210.00) = 586.78

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

Collection from 28/01/2023:

I01 Computable Income = Tax Base * (Amount of Charge/Total Invoice) = 1000.00 * (500.00/1210.00) = 413.22

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

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

In Form 100 corresponding to the 2022 Personal Income Tax:

• To the box "Operating income": 586.78 (That of the "I01" concept)
• To the box "VAT accrued": 123.22 (That of the "I05" concept)

In Form 100 corresponding to the 2023 Personal Income Tax:

• To the box "Operating income": 413.22 (That of the "I01" concept)
• To the box "VAT accrued": 86.78 (That of the "I05" concept)

VAT bills:

No incident.

Example 2

The 3T 2022 Log Book should show this content:

The 4T 2022 Log Book should show this content:

The 1T 2023 Log Book should show this content:

The 4T 2023 Log Book should show this content:

Personal Income Tax bills:

As the taxpayer is in the Special VAT surcharge scheme, and having more than one type of VAT, the "Taxable income" must take into account the sum of the taxable bases of each type (Income Concept: "I01"), the sum of the VAT amounts charged ("I05" Income Concept) and the sum of the Total Invoice of each type of VAT, corresponding to the received collection.

In the previous example, this calculation has been carried out as follows:

Collection from 01/11/2022:

Computable Income I01 = σ Gross tax base * (Amount collected/σ Total Invoice) = 1500.00 * 710.00/1760.00 = 605.11

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

Collection from 10/02/2023:

Computable Income I01 = σ Gross tax base * (Amount collected/σ Total Invoice) = 1500.00 * 600.00/1760.00 = 511.36

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

Collection from 15/10/2023:

Computable Income I01 = σ Gross tax base * (Amount collected/σ Total Invoice) = 1500.00 * 450.00/1760.00 = 383.52

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

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

In Form 100 corresponding to the 2022 Personal Income Tax:

• To the box "Operating income": 605.11 (That of the "I01" concept)
• To the box "VAT accrued": 104.89 (That of the "I05" concept)

In Form 100 corresponding to the 2023 Personal Income Tax:

• To the box "Operating income": 894.88 (That of the concepts "I01": 511.36 + 383.52)
• To the box "VAT accrued": 155.12 (That of the concepts "I05": 88.64 + 66.48)

VAT bills:

No incident.