Skip to main content

Instructions

Skip information index

Amount of transactions

  • 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 Value Added Tax, even with respect to those transactions not subject to or exempt from it.

  • In the case of transactions subject to and not exempt from Value Added Tax, the tax rates and equivalence surcharges passed on or incurred and the compensations in the special regime for agriculture, livestock or fishing received or paid must be added.

  • The total amount will be declared net of any refunds or discounts and bonuses granted and any transactions that are void, which occurred in the same calendar year and taking into account any price changes that occurred in the same period.

    When these modifying circumstances occur in a different calendar quarter to that in which the transaction 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 the operations carried out with the same person or entity in the calendar year, the figure of 3,005.06 euros.

  • The total individual amount of the transactions will be declared taking into account the changes produced in the taxable 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.