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Model 318. Order HAC/1270/2019, of November 5, approving this model

Article 29 of Law 12/2002, of May 23, approving the Economic Agreement with the Basque Country, was modified by the sole article of Law 10/2017, of December 28.
The new wording establishes that in cases where taxpayers have been subject to the taxing authority of a tax authority, regional or common, in the settlement periods prior to the time when they begin the regular delivery of goods or provision of services and to a different authority in subsequent settlement periods, or when the proportion in which they pay taxes to the different administrations, regional or common, has substantially changed in the aforementioned settlement periods, they will proceed to regularize the returned amounts in the terms provided for in section nine of the aforementioned article 29.

The adjustment will be carried out in accordance with the tax percentages of each of the affected Administrations corresponding to the first full calendar year after the start of the regular delivery of goods or provision of services corresponding to their activity.

To do so, taxpayers must submit a specific declaration to all tax authorities affected by the regularisation, within the same period as the last declaration-settlement of the first full calendar year after the start of the regular delivery of goods or provision of services corresponding to their activity.

In order to enforce compliance with the new obligation, Order HAC/1270/2019 approves Form 318 of the declaration to be submitted to the State Tax Administration. The declaration models to be submitted to the Provincial Councils of the Basque Country will be those corresponding to the regional regulations.

The first Final Provision of this Order HAC/1270/2019 modifies Order HAP/2194/2013, of November 22, to include model 318 in the list of informative declarations and among those models for which, in the case of taxpayers who are natural persons, except in the cases indicated in article 13.1 of Order HAP/2194/2013 itself, the presentation can be made using the Cl@ve system.