Instructions
Skip information indexAmount of operations
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The amount of the transaction is understood to be the total amount of the consideration resulting from applying the rules for determining the taxable base of the Value Added Tax, even with respect to those operations not subject to or exempt from it.
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In the cases of operations subject to and not exempt from the Value Added Tax, the Tax quotas and equivalence surcharges passed on or borne and the compensation received or paid in the special regime for agriculture, livestock or fishing must be added.
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The total amount will be declared net of the refunds or discounts and bonuses granted and of the operations that remain void, occurring in the same calendar year and taking into account price changes that occurred in the same period.
When these modifying circumstances occur in a different calendar quarter than that in which the operation they affect took place, they must be included in the corresponding calendar quarter in which they took place, provided that the net result of these modifications exceeds, together with the rest of operations carried out with the same person or entity in the calendar year, the figure of 3,005.06 euros.
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The total individualized amount of the operations will be declared taking into account the modifications produced in the tax base of the Value Added Tax as a result of the issuance of an order declaring bankruptcy in accordance with the provisions of article 80. Three of Law 37/1992.