Filing of periodic self-assessments. Model 369

The statement of the VAT It will be carried out by electronic submission of the model 369 "Periodic declaration-settlement of the special regimes applicable to taxpayers who provide services to persons who do not have the status of taxpayers or who carry out distance sales of goods or certain national deliveries of goods."

Until the new special regimes are incorporated into the Economic Agreement with the Autonomous Community of the Basque Country and the Economic Agreement with the Autonomous Community of Navarre, form 369 shall be filed at the E-Office of the State Tax Administration Agency.

The presentation must be made by:

• Businessmen or professionals not established in the Community and who are registered in Spain under the Regime outside the Union .

  They must file a declaration for each calendar quarter .

• Businessmen or professionals registered in Spain under the Union Regime.

  They must file a declaration for each calendar quarter .

• Businessmen or professionals registered in the Import Regime , or where appropriate, intermediaries acting on their behalf.

  They must file a declaration for each calendar month .

Intermediaries must submit a declaration for each calendar month and for each businessperson or professional on whose behalf they act.

The deadline for submitting form 369 is the calendar month following the end of the period to which the declaration refers , and as long as the taxpayer is registered under this special regime, he/she is obliged to submit it regardless of whether, during the declaration period, deliveries of goods or provision of services covered by the regimes have been made.

No. If you choose to apply the corresponding one-stop shop regime, Form 369 must declare all deliveries and/or services provided by the taxpayer to which the regime in question applies.

No. In model 369 only quotas are included VAT accrued, not fees supported in the activity covered by the one-stop shop regime.

To obtain a refund of the VAT supported in the States of consumption, the refund procedure must necessarily be used VAT of not established if the entrepreneur or professional is not required to register for the purposes of VAT in the State of consumption as a result of transactions other than those covered by the window regime:

• For businessmen or professionals established in the Spanish territory of application of the VAT, submitting in Spain the corresponding request for refund of the VAT from non-established countries addressed to the State of consumption/return in question (model 360), in accordance with the provisions of Directive 2008/9/EC.

• For entrepreneurs or professionals not established in Spain or in the rest of the Community, in accordance with the provisions of Council Directive 86/560/EEC of 17 November. The application must be submitted directly to the Member State where the contributions were incurred. Such a State shall not require reciprocity of treatment or the appointment of a tax representative.

  If the fees have been borne in Spain, they must be requested using form 361.

It should be taken into account that if other operations other than those covered by the special regime that determine the obligation to register and submit declarations-settlements of the Member State where the quotas are borne are carried out, VAT In that Member State, the contributions incurred shall be deducted from the said declarations.

To make an additional payment for a previously submitted return-settlement with a result to be paid and for which the full payment has not been made, the procedure to follow will be as follows:

1. The businessperson, professional, intermediary or, where applicable, the presenter will connect to the Electronic Office of the Tax Agency and will access the additional payment procedure for a previously submitted declaration.

   Once this selection has been made, indicate the registration number in Spain of the declaration that you wish to pay and complete the requested data to make the payment.

2. Payment will then be made.

If a declaration of VAT relating to a tax period beginning on or after 1 July 2021, and any of the declared amounts must be amended either upwards or downwards, the corrections must be made in a tax return. VAT (form 369) corresponding to a subsequent settlement period, within three years from the date on which the initial declaration should have been submitted.

He VAT accrued for deliveries declared in a declaration of VAT for a Member State of consumption and possible corrections to the declaration(s) of VAT previous(s) made in that declaration of VAT for that same Member State of consumption they offset each other.

If, as a result of these corrections, the resulting balance for a given Member State of consumption is negative (less than zero), this amount shall not be offset against any existing debt with other different Member States of consumption. It will be the affected consumer State that decides on the admissibility of the requested refund and, where appropriate, carries it out.

The part of the declaration of the VAT which refers to deliveries made in the declaration period in question cannot be negative.

The balance of the VAT owed to a Member State of consumption may be negative, as a result of corrections for that consumption MS; however, negative balances of a consumption MS do not reduce the balance to be paid to the Member State of identification, which therefore cannot be negative.

If the declaration has not been submitted, VAT of the one-stop shop at the end of the month following the tax period, the Member State of identification shall electronically issue a declaration reminder on the tenth day following the due date.

Any subsequent reminders and the measures taken to assess and collect the VAT are the responsibility of the Member State of consumption concerned.

Notwithstanding any reminders issued by the Member State(s) of consumption, the taxable person may still submit the declaration to the Member State of identification during the three years following the date on which the declaration should have been submitted. If the taxable person submits the declaration after this date, he must submit it directly to the relevant Member State(s) of consumption.

If the taxable person/intermediary does not make the payment or does not make the payment in full, the Member State of identification shall send a reminder electronically on the tenth day following the day on which the payment was due.

If the taxpayer/intermediary remains unpaid after the payment reminder from the identification MS, subsequent reminders and measures taken to collect the VAT will be the responsibility of the Member State of consumption. If the Member State of consumption sends a reminder, the taxable person/intermediary can no longer pay the VAT pending to the Member State of identification, but must pay it directly to the Member State of consumption.

The imposition of penalties, surcharges and interest resulting from late payment falls outside the single-window system and is the responsibility of the Member State of consumption, which shall apply its internal rules and procedures.