Presentation of periodic self-assessments. Model 369
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The declaration of VAT will be made by electronically submitting model 369 of "Periodic declaration-settlement of the special regimes applicable to taxable persons who provide services to persons who do not have the status of taxable persons 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:
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Entrepreneurs or professionals not established in the Community and who are registered in Spain in the Regime outside the Union .
They must submit a declaration for each calendar quarter .
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Entrepreneurs or professionals registered in Spain in the Union Regime.
They must submit a declaration for each calendar quarter .
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Entrepreneurs or professionals registered in the Import Regime , or, where appropriate, intermediaries acting on their own behalf.
They must submit a declaration for every calendar month.
Intermediaries must submit a declaration for each calendar month and for each businessman or professional on whose behalf they act.
The term 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 in this special regime is obliged to present it regardless of whether deliveries of goods or services covered by the regimes have been made in the declaration period.
No. If you choose to apply the corresponding single window regime, form 369 must declare all deliveries and/or provision of services made by the taxable person to which the regime in question applies.
No. Form 369 only includes fees for VAT accrued, not fees incurred in the activity covered by the single window regime.
To obtain the refund of the VAT borne in the consumer States, the non-established VAT refund procedure must necessarily be used:
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For entrepreneurs or professionals established in the Spanish territory of application of VAT , submitting in Spain the corresponding request for refund of VAT of non-established persons addressed to the Consumption/return status in question (form 360), in accordance with the provisions of Directive 2008/9/EC.
However, if operations other than those under the special regime are carried out in the Member State where the quotas are borne, which determine the obligation to register and submit VAT declarations-settlements in said State member, the contributions paid will be deducted from said declarations.
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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, 17 November. The application must be submitted directly to the Member State where the fees have been paid. Said State will not require reciprocity of treatment or the designation of a fiscal representative.
If the fees have been borne in Spain, they must be requested through form 361.
To make an additional deposit of a previously submitted declaration-settlement with results to be entered and for which the entire deposit has not been made, the procedure to be followed will be as follows:
- The businessman or professional or intermediary or, where applicable, the presenter will connect with the electronic headquarters of the Tax Agency and will access the additional entry process of a previously submitted declaration.
Once this selection has been made, you will indicate the registration number in Spain of the declaration that you intend to pay and complete the information requested to make the payment.
- Next, the payment will be made.
If a VAT declaration has already been submitted for a tax period beginning on or after July 1, 2021, and any of the declared amounts must be modified either upwards or downwards , the corrections must be made in a VAT declaration (form 369) corresponding to a subsequent settlement period, within a period of three years from the date on which the initial declaration should have been submitted. .
The VAT due on supplies declared in a VAT declaration for a Member State of consumption and possible corrections to the declaration(s) ) of the previous VAT declaration(s) made in that VAT declaration for that same Member State of consumption offset each other.
If as a result of these corrections the resulting balance for a given consumer Member State is negative (less than zero), this amount will not be offset by any existing debt with other different consumer Member States. It will be the State of affected consumption that decides on the origin of the requested refund and makes it where appropriate.
The part of the VAT declaration that refers to supplies made in the declaration period in question cannot be negative.
The balance of VAT due for a consumption Member State may be negative, as a consequence of the corrections for that consumption MS, however, negative balances of a consumption MS do not reduce the balance to enter the Member State of identification which therefore cannot be negative.
If the Single Window VAT return has not been submitted by the end of the month following the tax period, the Member State of identification shall electronically issue a return reminder on the 10th day following the date expiration.
Any subsequent reminders and measures taken to assess and collect VAT are the responsibility of the consumer Member State concerned.
Despite possible reminders issued by the Member State(s) of consumption, the taxable person continues to be able to submit the declaration to the Member State of identification for 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 corresponding consumer Member State or States.
If the taxable person/intermediary does not make the payment or does not make it in full, the Member State of identification will send a reminder electronically on the tenth day following the day on which the payment was due.
If the taxable person/intermediary still does not pay after the ID EM payment reminder, subsequent reminders and measures taken to collect VAT will be the responsibility of the consumer Member State. If the Member State of consumption sends a reminder, the taxable person/intermediary can no longer pay the outstanding VAT to the Member State of identification, but must pay it directly to the Member State of consumption.
The imposition of penalties, surcharges and interest derived from late payment is outside the single window system and is the responsibility of the Member State of consumption, which will apply its internal rules and procedures.