Simplified system
Skip information indexCalculation of VAT modules
Activities other than agricultural, livestock and forestry activities
During the first three quarters of each calendar year you must make the deposit on account of a part of the fee derived from the simplified regime (Forms 303 the first twenty calendar days of the months of April, July and October) that will result from applying to the fee accrued for current operations, calculated with the base data as of January 1 of each year (or those of the previous year when some base data could not be determined on the first day of the year) the following percentages:
The fees incurred for the acquisition or import of fixed assets may be deducted in the period in which they were incurred, or subsequent periods. However, in cases of self-repercussion, when the fees accrued for these operations are declared in the fourth quarter, the deduction of said fees cannot be made in a period prior to this.
The scheme to follow to obtain the result of the simplified regime would be:
Tax payable on current transactions
They are the module units used, used or installed for each activity.
(-) Fee supported by current operations
It is the sum of:
Fees borne or paid for the acquisition or import of goods and services, other than fixed assets
Agricultural compensation paid to entrepreneurs covered by the special regime for agriculture, livestock and fishing.
1 percent of the amount of the fee accrued for current operations in respect of fees borne that are difficult to justify.
(x) Corrective indices (depending on the activity and certain circumstances)
RESULT A
Minimum tax
It will be the fee resulting from applying the percentage established in the Order that develops the regime to the fee accrued for current operations.
(x) Corrective indices (depending on the activity and certain circumstances)
(+) VAT contributions paid outside the Spanish territory of application of the Tax returned in the year
RESULT B
Charge derived from the simplified system.
It will be the greater of RESULT A or RESULT B
Result of the simplified regime
The charge derived from the Simplified Regime must be increased to the amount of the charges accrued from the following transactions:
The intra-Community acquisitions of goods (within the EC).
Operations with reversal of the taxable subject.
Deliveries of tangible fixed assets and transfers of intangible fixed assets.
From the result obtained will be deduced:
The amount of fees borne or paid for the acquisition or import of fixed assets.
(-) Account income from previous quarters
(-) Compensation for previous periods
FINAL SETTLEMENT RESULT
Agricultural, livestock and forestry activities
During the first three quarters of each calendar year, you must make the deposit on account of a part of the quota derived from the simplified regime (Forms 303 the first twenty calendar days of the months of April, July and October) that will result from applying the "insurance index". fee accrued for current operations" indicated in TABLE 1 of the PDF that appears below, on the total volume of income for the quarter, excluding current or capital subsidies, compensation as well as Value Added Tax and, where appropriate case, the equivalence surcharge that taxes the operation, and on such fee accrued for current operations, the percentages indicated in TABLE 2 will be applied.
The fees incurred for the acquisition or import of fixed assets may be deducted in the period in which they were incurred, or subsequent periods. However, in cases of self-repercussion, when the fees accrued for these operations are declared in the fourth quarter, the deduction of said fees cannot be made in a period prior to this.
Fee accrued in current operations
Activities in which the delivery of natural products or accessory works, services and activities is carried out:
Total volume of income (excluding subsidies and compensation, as well as Value Added Tax and, where applicable, the equivalence surcharge)
(x) Rate of fee accrued for current operations
Activities in which natural products are subjected to transformation, processing or manufacturing:
Value of natural products used at market price
(x) Rate of fee accrued for current operations
(-) Fee supported by current operations
It is the sum of:
Fees borne or paid for the acquisition or import of goods and services, other than fixed assets
Agricultural compensation paid to entrepreneurs covered by the special regime for agriculture, livestock and fishing.
Charge derived from the simplified system.
It is the result of the previous subtraction
Result of the simplified regime
The charge derived from the Simplified Regime must be increased to the amount of the charges accrued from the following transactions:
The intra-Community acquisitions of goods (within the EC).
Operations with reversal of the taxable subject.
Deliveries of tangible fixed assets and transfers of intangible fixed assets.
From the result obtained will be deduced:
The amount of fees borne or paid for the acquisition or import of fixed assets.
(-) Account income from previous quarters
(-) Compensation for previous periods
FINAL SETTLEMENT RESULT