Instructions

Temporary attribution

• Operations will be understood to have been carried out in the period in which the invoice or receipt should be entered on the registry.

• In the case of transactions to which the special cash basis system of VAT applies, they shall be recorded for the corresponding amounts in the calendar year corresponding to the time of total or partial accrual of the same, in accordance with the accrual criteria of this special system established in Article 163.terdecies of Law 37/1992.

• Advances from customers and suppliers must be included in form 347.Al efectuarse ulteriormente la operación, se declarará el importe total de la misma minorándolo en el del anticipo anteriormente declarado, siempre que el resultado de esta minoración supere, junto con el resto de operaciones realizadas en el año natural con la misma persona o entidad la cifra de 3.005,06 euros en valor absoluto.

• Las subvenciones, auxilios o ayudas que concedan las Entidades integradas en las distintas Administraciones públicas territoriales o en la Administración institucional se entenderán satisfechos el día en que se expida la correspondiente orden de pago.De no existir orden de pago se entenderán satisfechas cuando se efectúe el pago.

• When the amounts received in cash cannot be included in the tax return for the calendar year in which the transactions are carried out because they were received after their submission or because they have not reached an amount exceeding 6,000 euros at that time, they must be included separately in the tax return corresponding to the subsequent calendar year in which the payment was made or the amount indicated above was exceeded.