Regulation news 2019
Skip information indexModel 318. Order HAC/1270/2019, of November 5, approving this model
Article 29 of Law 12/2002, of May 23, which approves 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 in which taxpayers have been subject to the levying jurisdiction of a tax administration, whether regional or common, in the settlement periods prior to the moment in which they begin the usual delivery of goods or benefits of services and to a different one in subsequent settlement periods, or when the proportion in which they pay taxes to the different Administrations, common or provincial, has changed substantially in the aforementioned settlement periods, they will proceed to regularize the returned contributions in the terms provided for in section nine of the aforementioned article 29.
The regularization will be carried out in accordance with the tax percentages to each of the affected Administrations corresponding to the first full calendar year after the start of the usual delivery of goods or services corresponding to their activity.
To this end, taxable persons will submit a specific declaration to all the tax administrations affected by the regularization, within the same period in which the last declaration-settlement of the first full calendar year following the start of the usual delivery of goods must be submitted. or provision of services corresponding to its activity.
To enforce compliance with the new obligation, Order HAC/1270/2019 approves model 318 of the declaration to be submitted to the State Tax Administration. The declaration models to be presented to the Provincial Councils of the Empty Country will be those that correspond in accordance with the provincial 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 obligated taxable persons, except in the cases indicated in article 13.1 of the order HAP/2194/2013 itself, the presentation can be made through the Cl@ve system.