2021. From 1 July
Skip information indexTransactions in the financial year
The fields included in invoice type, operation type and special regime key can be consulted in the document " Functional Blocks "
| BOX | LLAA | DATA SII | LR | INVOICE TYPE | OPERATION TYPE | KEY RREE |
|---|---|---|---|---|---|---|
| 80 | OPERATIONS UNDER GENERAL REGIME. SUMMARY OF BOXES 01 04 07 AND 14 OF ALL PERIODS. Please note that box 14 should only be used to obtain the sum of the amounts that come from the LRFE. | BI of operations with key 01, 11, 12, 13, 15 and 16 and with operation date and, failing that, issue date on the invoice corresponding to the fiscal year. | LRFE | F1 F2 F4 | S1 S3 | 01 11 12 13 15 16 |
| BI of operations with key 01, 11, 12, 13, 15 and 16 and with settlement period in the invoice corresponding to the fiscal year and without taking into account the corrective invoices for substitution with a corrected base other than zero or null. | LRFE | R1 R2 R3 R4 R5 | S1 S3 (WITH FEE) | 01 11 12 13 15 16 | ||
| Rectifying invoices for substitution with a rectified base other than zero/null BI of operations with key 01, 11, 12, 13, 15 and 16 and with a settlement period in the invoice corresponding to the fiscal year less the rectified base contained in each of them. | LRFE | R1 R2 R3 R4 R5 | S1 S3 (WITH FEE) | 01 11 12 13 15 16 | ||
| In S1 + S3 (only the lines with a fee) of the LRFE with an operation date and, failing that, an issue date in the self-assessed period, add the BI invoices issued not identified with R and that have a negative fee with FO / FEX in the self-assessed period. | LRFE | F1 F2 F4 <0 | S1 S3 (WITH FEE) | 01 11 12 13 15 16 | ||
| 81 | NOT INCLUDED OR PROVIDED | NOT INCLUDED OR PROVIDED | ||||
| 93 | EXEMPT INTRACOMMUNITY DELIVERIES. SUMMARY OF BOX 59 OF ALL PERIODS | BI/Exempt amount of LRFE invoices Operations subject to and exempt from tax due to cause art. 25 (E5), with the operation date and, failing that, the issue date on the invoice corresponding to the self-assessment period. | LRFE | F1 F2 F4 | DELIVERIES AND SERVICES. EXEMPT | O1 15 16 |
| BI/Exempt amount of LRFE invoices Operations subject to and exempt from tax for reasons stipulated in art. 25 (E5) with a settlement period in the invoice corresponding to the self-assessment period, without taking into account the corrective invoices for substitution with a corrected base other than zero or null. | LRFE | R1 R2 R3 R4 R5 | DELIVERIES AND SERVICES. EXEMPT | O1 15 16 | ||
| Rectifying invoices for substitution with a rectified base other than zero/null BI/Exempt amount LRFE invoices subject and exempt operations for cause art. 25 (E5) with a settlement period in the invoice corresponding to the self-assessment period less the rectified base contained in each of them. | LRFE | R1 R2 R3 R4 R5 | DELIVERIES AND SERVICES. EXEMPT | O1 15 16 | ||
| BI/Exempt amount of LRFE invoices Deliveries of goods subject to and exempt with the "other" exemption reason (E6) or without putting anything in the cause box when the NIF of the recipient is a valid NIF VAT , with date of operation and, failing that, date of issue on the invoice corresponding to the self-assessment period . | LRFE | F1 F2 F4 | DELIVERIES OF GOODS. EXEMPT | O1 15 16 | ||
| BI/Exempt amount of LRFE invoices deliveries of goods subject to and exempt with the "other" exemption reason (E6) or without putting anything in the cause box when the recipient's NIF is a valid VAT NIF, with a settlement period on the invoice corresponding to the self-assessment period, without taking into account the rectification invoices for substitution with a rectified base other than zero or null. | LRFE | R1 R2 R3 R4 R5 | DELIVERIES OF GOODS. EXEMPT | O1 15 16 | ||
| Rectifying invoices for substitution with a rectified base other than zero/null BI/Exempt amount LRFE invoices Deliveries of goods subject to and exempt with the exemption reason "other" (E6) or without putting anything in the cause box when the recipient's NIF is a NIF Valid VAT, with a settlement period on the invoice corresponding to the self-assessment period minus the rectified base contained in each of them. | LRFE | R1 R2 R3 R4 R5 | DELIVERIES OF GOODS. EXEMPT | O1 15 16 | ||
| Amount not subject to localization rules for service provision in which the recipient's NIF is a valid VAT NIF, with the date of operation and, failing that, the date of issue on the invoice corresponding to the self-assessment period. | LRFE | F1 F2 F4 | PROVISION OF SERVICES.NOT SUBJECT | 01 11 12 13 15 16 | ||
| Amount not subject to localization rules for services provided in which the recipient's NIF is a valid VAT NIF, with a settlement period on the invoice corresponding to the self-assessment period, without taking into account rectification invoices for substitution with a different rectified basis. zero or null. | LRFE | R1 R2 R3 R4 R5 | PROVISION OF SERVICES.NOT SUBJECT | 01 11 12 13 15 16 | ||
| Rectifying invoices for substitution with a rectified base other than zero/null Amount not subject to localization rules for services provided in which the recipient's NIF is a valid VAT NIF, with a settlement period on the invoice corresponding to the self-assessment period less the rectified base contained in each of them. | LRFE | R1 R2 R3 R4 R5 | PROVISION OF SERVICES.NOT SUBJECT | 01 11 12 13 15 16 | ||
| 94 | EXPORTS AND OTHER EXEMPT OPERATIONS WITH ERD TO DEDUCTION. SUMMARY OF BOX 60 OF ALL PERIODS | BI/Exempt amount of invoices registered as subject and exempt identified with article 21(E2), 22(E3), 23 and 24 (E4) as well as exemption reason "other" (E6) or without putting anything in the "cause" box, with operation date and, failing that, issue date on the invoice corresponding to the self-assessment period. Operations on line 7 are not included. | LRFE | F1 F2 F4 | DELIVERIES AND SERVICES. EXEMPT | O1 02 16 |
| BI/Exempt amount of invoices registered as subject and exempt identified with article 21(E2), 22(E3), 23 and 24 (E4) as well as exemption reason "other" (E6) or without putting anything in the "cause" box, with settlement period in the invoice corresponding to the self-assessment period and without taking into account the corrective invoices for substitution with a corrected base other than zero or null. Operations on line 8 are not included. | LRFE | R1 R2 R3 R4 R5 | DELIVERIES AND SERVICES. EXEMPT | O1 02 16 | ||
| Rectifying invoices for substitution with a rectified base other than zero/null BI/Exempt amount of invoices registered as subject and exempt identified with article 21(E2), 22(E3), 23 and 24 (E4) as well as exemption reason "others" (E6) or without putting anything in the "cause" box, with a settlement date on the invoice corresponding to the self-assessment period less the rectified base contained in each of them, the operations of line 9 are not included. | LRFE | R1 R2 R3 R4 R5 | DELIVERIES AND SERVICES. EXEMPT | O1 02 16 | ||
| BI of invoices with code 02 that are listed as subject and not exempt, S1, in communication types A5 and A6 converting to a positive sign, and the period stated on the invoice equal to the self-assessment period. | LRFE | COMMUNICATION A5 A6 | DELIVERIES AND PROVISION OF SERVICES. S1 | O2 16 | ||
| BI of invoices with code 02 that are listed as subject and not exempt, S1, in communication type A4 where the part identified with code 02 Exempt amount with a positive sign will be taken, and the period stated on the invoice is equal to the self-assessment period. | LRFE | A4 COMMUNICATION | DELIVERIES AND PROVISION OF SERVICES. S1 | O2 16 | ||
| 83 | NOT INCLUDED OR PROVIDED | NOT INCLUDED OR PROVIDED | ||||
| 84 |
OPERATIONS NOT SUBJECT TO LOCATION RULES EXCEPT THOSE INCLUDED IN BOX 126. SUMMARY BOX 120 FROM 07 TO 12 |
Non-taxable amount of invoices in LRFE marked as non-taxable, with the operation date and, failing that, the issue date on the invoice corresponding to the self-assessment period. Do not take into account the PS included in box 59. | LRFE | F1 F2 F4 | NOT SUBJECT (LOCATION RULES) | O1 08 11 12 13 15 16 |
| Non-taxable amount of invoices in LRFE marked as non-taxable, with a settlement period on the invoice corresponding to the self-assessment period, without taking into account the corrective invoices for substitution with a corrected base other than zero or null. Do not take into account the PS included in box 59. | LRFE | R1 R2 R3 R4 R5 | NOT SUBJECT (LOCATION RULES) | O1 08 11 12 13 15 16 | ||
| Rectifying invoices for substitution with a rectified base other than zero/null Non-taxable amount of invoices in LRFE marked as non-taxable, with a settlement period in the invoice corresponding to the self-assessment period less the rectified base contained in each of them. Do not take into account the PS included in box 59. | LRFE | R1 R2 R3 R4 R5 | NOT SUBJECT (LOCATION RULES) | O1 08 11 12 13 15 16 | ||
| 125 | OPERATIONS SUBJECT TO INVESTMENT BY THE TAXABLE PERSON. SUMMARY BOX 122 from 07 to 12+ SUMMARY BOX 61 FROM 01 TO 06 | BI invoices S2 + S3 (of the S3 only the lines without a fee) in the LRFE, with the operation date and, failing that, the issue date on the invoice corresponding to the self-assessment period. | LRFE | F1 F2 F4 | S2 S3 (NO FEE) | O1 11 12 13 15 16 |
| BI invoices S2 + S3 (of the S3 only the lines without a fee) in the LRFE, with a settlement period in the invoice corresponding to the self-assessment period, without taking into account the corrective invoices for substitution with a corrected base other than zero or null. | LRFE | R1 R2 R3 R4 R5 | S2 S3 (NO FEE) | O1 11 12 13 15 16 | ||
| Rectifying invoices for substitution with a rectified base other than zero/null and a rectified quota equal to zero/null: (S2) BI invoices S2 with settlement period in the invoice corresponding to the self-assessment period less the rectified base contained in each of them. In the case of corrective invoices for S3 replacement with a corrected rate other than zero, the full tax base of the invoices whose lines do not have rates will be included. | LRFE | R1 R2 R3 R4 R5 | S2 S3 (NO FEE) | O1 11 12 13 15 16 | ||
| 126 | OSS. OPERATIONS NOT SUBJECT TO LOCATION RULES ACCORDING TO THE OSS. SUMMARY BOX 123 FROM 07 TO 12 | Non-taxable amount of invoices in LRFE marked as non-taxable, with the operation date and, failing that, the issue date on the invoice corresponding to the self-assessment period. | LRFE | F1 F2 F4 | NOT SUBJECT (LOCATION RULES) | 17 |
| Non-taxable amount of invoices in LRFE marked as non-taxable, with a settlement period on the invoice corresponding to the self-assessment period, without taking into account the corrective invoices for substitution with a corrected base other than zero or null. | LRFE | R1 R2 R3 R4 R5 | NOT SUBJECT (LOCATION RULES) | 17 | ||
| Rectifying invoices for substitution with a rectified base other than zero/null Non-taxable amount of invoices in LRFE marked as non-taxable, with a settlement period in the invoice corresponding to the self-assessment period less the rectified base contained in each of them. | LRFE | R1 R2 R3 R4 R5 | NOT SUBJECT (LOCATION RULES) | 17 | ||
| 127 | OSS. OPERATIONS SUBJECT TO AND RECEIVED BY THE OSS. SUMMARY BOX 124 FROM 07 TO 12 | Operation type S1. Add the BIs of S1 with a passed-on quota greater than zero in the LRFE with the operation date and, failing that, the issue date in the self-assessed period. | LRFE | F1 F2 F4 | S1 | 17 |
| In S1 of the LRFE with the declared settlement period equal to the self-assessed period, add the BI of corrective invoices issued (R1 R2 R3 R4 R5) netted with the corresponding sign, without taking into account the corrective invoices for substitution with a corrected base other than zero or null. | LRFE | R1 R2 R3 R4 R5 | S1 | 17 | ||
| Rectifying invoices for substitution with a rectified base other than zero/null in S1 of the LRFE with a declared settlement period equal to the self-assessed period, add the BI of rectifying invoices issued (R1 R2 R3 R4 R5) less the rectified base contained in each of them. | LRFE | R1 R2 R3 R4 R5 | S1 | 17 | ||
| In S1 of the LRFE with the operation date and, failing that, the issue date in the self-assessed period, add the BI of issued invoices not identified with R and that have a negative quota with FO/FEX in the self-assessed period. | LRFE | F1 F2 F4 <0 | S1 | 17 | ||
| 128 | NOT INCLUDED OR PROVIDED | NOT INCLUDED OR PROVIDED | ||||
| 86 | NOT INCLUDED OR PROVIDED | NOT INCLUDED OR PROVIDED | ||||
| 95 | NOT INCLUDED OR PROVIDED | NOT INCLUDED OR PROVIDED | ||||
| 96 | NOT INCLUDED OR PROVIDED | NOT INCLUDED OR PROVIDED | ||||
| 97 | NOT INCLUDED OR PROVIDED | NOT INCLUDED OR PROVIDED | ||||
| 98 | NOT INCLUDED OR PROVIDED | NOT INCLUDED OR PROVIDED | ||||
| 79 | NOT INCLUDED OR PROVIDED | NOT INCLUDED OR PROVIDED | ||||
| 99 | NOT INCLUDED OR PROVIDED | NOT INCLUDED OR PROVIDED | ||||
| 88 | TOTAL VOLUME OF OPERATIONS | SUMMARY |