Instructions
VAT - SELF-ASSESSMENT
INCOME VAT ON IMPORTS CLEARED BY CUSTOMS.
HELP - PRESENTATION 303
Instructions for model 303
TO PREPARE AND PRESENT MODEL 303, YOU CAN:
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Access by option: Electronic presentation.
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Presentation and help service Pre303. (whether it is taxed under the general regime or if it is taxed under the simplified regime on an exclusive basis or not).
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Taxpayers who pay taxes exclusively to a Provincial Administration and who have chosen to defer the entry of VAT on imports previously settled by Customs, must only access the presentation through the procedure specific created in this section.
The model must be submitted electronically (with electronic certificate or with Cl@ve PIN).
the presentation modality that allowed printing form 303 for presentation on paper (“pre-declaration”) is deleted for the self-assessments of form 303 corresponding to the fiscal year 2023 and following.
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To prepare and present form 303 corresponding to previous years to 2023 you must access “Previous years” .
FORMS OF PRESENTATION OF THE DECLARATION:
NATURAL PERSONS , not required to use an electronic certificate, may submit their declarations using Cl@ve PIN.
REQUIRED TO USE AN ELECTRONIC CERTIFICATE : Public Administrations, those taxpayers assigned to the Central Delegation of Large Taxpayers or one of the Management Units of Large Companies, those taxpayers whose settlement period coincides with the calendar month, and entities that have the legal form of a public limited company. or limited liability company, are required to file electronically over the Internet with a recognized electronic certificate (electronic certificate or DNI -e).
SUBMISSION DEADLINE:
QUARTERLY self-assessments:
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From 1st-20th of the month following the settlement period (April, July and October).
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The self-assessment for the fourth quarter shall be filed between 1 and 30 January.
In cases where the annual summary declaration model 390 must be submitted, the submission period will be from January 1 to January 30.
MONTHLY self-assessments:
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From 1 to 30 of the month following the settlement period, or until the last day of February in the case of the self-assessment corresponding to the month of January.
GENERAL QUESTIONS
REQUIRED TO DECLARE IN FORM 303
They will use model 303:
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Those taxable persons whose settlement period coincides with the calendar quarter, including persons or entities that apply the special simplified regime regulated in Chapter II of Title IX of Law 37/1992, of December 28, on Value Added Tax .
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Those whose settlement period coincides with the calendar month, in accordance with the provisions of sections 1, 2 and 3 of article 71.3 of the Value Added Tax Regulation.
Declaration "to be entered"
The declaration will be "to be entered" if the result of the settlement (box 71) is positive and the deposit is actually made.
New 2024: The option of direct debit payment in accounts opened in a non-collaborating entity belonging to the Single Euro Payments Area (SEPA Area) is introduced. (Until 2023, direct debit was only possible in an account opened in an entity collaborating in the collection management).
Declaration "with request for return"
The declaration will be "with a refund request" if the result of the settlement (box 71) is negative and a refund is requested.
Declarations with a refund request, which do not correspond to the last settlement period of the year (monthly or quarterly), can only be processed as such if the declarant is a taxable person registered in the Monthly Return Registry (article 30 RIVA ).
Declaration "to be compensated"
The declaration will be "to be offset" if the result of the settlement (box 71) is negative and no refund is requested.
Declaration "zero result"
The declaration will be "zero result" when the result of the settlement is zero.
“No activity” declaration
The declaration will be "without activity" when no fees have been accrued or borne during the declared period.
IDENTIFICATION (1)
If the submission is made using a form, these boxes will be mostly completed except for those that the taxpayer must inform at the time of submission, such as, for example, the option and waiver of the special proration that must be exercised by the taxpayer. .
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It will record the identifying data of the taxable person. Likewise, you must record if any of the following situations occur. In the event that it is accessed through procedure "Presentation of Income of VAT on imports settled by Customs (exclusively regional taxation)" , You will only have to complete the identification data of the taxable person and the fact that it is a taxable person who pays taxes exclusively before a Foral Administration and who has chosen to defer the payment of VAT on import previously cleared by Customs.
If this option is checked, it will only be possible to complete box 77 corresponding to “ VAT on import settled by Customs pending entry”, the result boxes, and, if applicable, the boxes corresponding to complementary self-assessment.
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In the rest of the cases, the situations that must be reported after completing the identification data are the following:
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If you are enrolled in the Monthly Return Registry.
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If you pay taxes exclusively in a simplified regime.
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If it is a joint self-assessment (article 71.6 of RIVA ).
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If you have been declared bankrupt in the period to which the self-assessment corresponds, in which case you must:
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or enter the date within the liquidation period in which the order declaring bankruptcy was issued (day, month and year).
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or record whether the self-assessment includes the taxable events that occurred in the liquidation period itself prior to the declaration of bankruptcy (pre-bankruptcy) or whether it includes subsequent taxable events (post-bankruptcy).
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If you have opted for the special regime of the Cash criterion (art. 163 undecies LIVA ) or are the recipient of operations to which the aforementioned special regime applies, you must check the corresponding boxes.
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If the taxable person opts for the application of the special prorata in accordance with the provisions of article 103.Two. 1 of the LIVA must check the corresponding box. Likewise, you must also check the corresponding box when you choose to revoke the application of the special prorata in accordance with the provisions of article 103.Two. 1 of the LIVA. These options can only be exercised in the self-assessment corresponding to the last settlement period of the year.
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If the taxable person voluntarily maintains the VAT Record Books through the electronic headquarters of the AEAT , in accordance with the provisions of article 68 bis of the RIVA, you must check this box.
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Only in the self-assessment corresponding to the last settlement period of each financial year, the taxable person must indicate whether he or she is exempt from submitting the VAT annual summary declaration.
Remember: The following taxpayers of the Tax are excluded from the obligation to present the annual summary declaration of Value Added Tax (Form 390):
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Taxpayers obliged to submit periodic self-assessments, with a quarterly settlement period, who, paying taxes only in common territory, exclusively carry out the following activities:
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Activities that are taxed under the simplified Value Added Tax regime, and/or
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Urban real estate leasing activity.
The exclusion of the obligation to submit the annual Value Added Tax Summary Declaration provided for in this script will be maintained in the event that taxable persons also carry out activities for which there is no obligation to submit periodic self-assessments.
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Taxable subjects who keep the record books through the electronic headquarters of the State Tax Administration Agency in accordance with the provisions of article 62.6 of RIVA .
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In both cases, the exemption from filing the annual Tax Return on Value Added Tax will not be applied if there is no obligation to file the self-assessment corresponding to the last settlement period of the financial year.
Taxpayers excluded from the obligation to submit the annual Value Added Tax Return-summary must complete the specific section reserved for them, required for these purposes in the Tax self-assessment model corresponding to the last settlement period of the year, in relation to the information on the type of economic activities to which your declaration refers, if applicable, on the applicable pro rata percentage, differentiated sectors and percentages of taxation to various Administrations, as well as the details of the total volume of operations made in the exercise.
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Only in the self-assessment corresponding to the last settlement period of each year, taxable persons who are exempt from submitting the annual summary declaration of VAT must indicate whether their annual volume of operations for the year is different from zero or not.
ACCRUAL (2)
Financial year
You must enter the four figures of the year to which the monthly or quarterly period for which you make the declaration corresponds.
Period
You must record, as appropriate:
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With two figures, the monthly period for which the declaration is made, according to the following correspondence: 01=January; 02=February; 03=March; 04=April; 05=May; 06=June; 07=July; 08=August; 09=September; 10=October; 11=November; 12=December.
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The quarterly period according to the following table:
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1T = 1st Quarter
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2T = 2nd Quarter
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3T = 3rd Quarter
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4T = 4th Quarter
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LIQUIDATION (3)
GENERAL REGIME
Model 303 boxes in which to declare operations with the new types starting in 2023.
Type | Boxes | |
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Accrued VAT |
Zero | 150 151 152 |
4% | 01 02 03 | |
5% | 153 154 155 | |
10% | 04 05 06 | |
21% | 07 08 09 | |
Surcharge |
1.75% | 156 157 158 |
Zero, 0.5% and 0.62% | 16 17 18 | |
1.40% | 19 20 21 | |
5.20% | 22 23 24 | |
Deductible VAT | Zero | There is no deductible VAT and they are not declared |
Other | 28 et seq. | |
AIB. Accrued VAT | All, including zero | 10 11 |
AIB. Deductible VAT | Zero | There is no deductible VAT and they are not declared |
Other | 28 et seq. |
VAT Accrued
VAT Deductible
In the event that the company carries out exempt operations without the right to deduction, it must apply the pro rata rule to the contributions borne. In any case, the bases will appear without proration. Zero-rate or exempt acquisitions should not be included in this section.
SIMPLIFIED REGIMEN
A) Agricultural, livestock and forestry activities
In this section, the data referring to agricultural, livestock and forestry activities will be recorded and transcribed below:
Code |
Activity |
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01 |
Livestock intensive exploitation of meat pigs and meat poultry. |
02 |
Livestock intensive farming of eggs, sheep, goats and dairy cattle. |
03 |
Livestock intensive exploitation of beef cattle and rabbit farming. |
04 |
Livestock intensive exploitation of breeding pigs, breeding cattle and other intensive or extensive farming not expressly included in other sections. |
05 |
Livestock intensive exploitation of sheep and goats for meat. |
06 |
Bird breeding, guarding and fattening services. |
07 |
Beekeeping. |
08 |
Other work and accessory services carried out by farmers, ranchers or owners of forestry activities that are excluded from the special regime of agriculture, livestock and fishing of the Value Added Tax, and services of breeding, guarding and fattening of livestock, except birds. |
09 |
Ancillary activities carried out by farmers, ranchers or owners of forestry activities not included in the special agriculture, livestock and fishing regime of the Value Added Tax. |
10 |
Uses that correspond to the transferor in agricultural activities, carried out under a sharecropping regime, dedicated to obtaining agricultural products not included in the following sections. |
11 |
Uses that correspond to the transferor in agricultural activities, developed under a sharecropping regime, dedicated to obtaining fodder. |
12 |
Uses that correspond to the transferor in agricultural activities, developed under a sharecropping regime, dedicated to obtaining textile plants and tobacco. |
13 |
Uses that correspond to the transferor in forestry activities carried out under a sharecropping regime. |
14 |
Process of transformation, elaboration or manufacturing of natural products to obtain cheese. |
15 |
Process of transformation, elaboration or manufacturing of natural products to obtain table wine. |
16 |
Process of transformation, elaboration or manufacturing of natural products to obtain wine with designation of origin. |
17 |
Process of transformation, elaboration or manufacturing of natural products to obtain other products different from the previous ones. |
Activity code: The code assigned to each activity will be recorded in the first column of the table.
Revenue volume: The total volume of income generated by the activity during the period will be recorded, excluding current or capital subsidies, compensation, as well as VAT , and, where applicable, the surcharge of equivalence that serious the operation. In the case of activities in which natural products are subjected to transformation, processing or manufacturing, the value of the natural products used in the process will be recorded, at market price.
IMPORTANT: 1T, 2T, 3T : the total volume of income will be that of the quarter; 4T: The total volume will be that of the exercise.
Rate of fee accrued for current operations: The quota index to be entered that appears in the Ministerial Order approving the indexes or modules applicable to each sector of activity will be recorded.
Fee accrued: The fee corresponding to each sector of activity will be obtained by multiplying the amount that appears in the “volume of income” box by the corresponding “rate of fee accrued from current operations.”
To complete the first three quarters (1Q, 2Q and 3Q)
Percentage of income on account: The percentage established for the payment on account will be recorded in accordance with the provisions of the Ministerial Order that approves the indices or modules applicable to each sector of activity.
A Deposit on account: For each activity, the amount of the payment on account to be made will be recorded in accordance with the provisions of the Ministerial Order approving the indices or modules applicable to each sector of activity. To quantify the quarterly amount of income on account, the fee accrued from current operations will be estimated by applying the corresponding "rate of fee accrued from current operations" to the total volume of income for the quarter, excluding current or capital subsidies and compensation. as well as VAT , and the percentages established for each activity will be applied to it.
They will only be completed in the 4th quarter
Supported fees: The amount of the fees borne or paid for current operations in the year for the acquisition or import of goods and services other than fixed assets, intended for the development of the activity, will be recorded in the terms established in Chapter I of Title VIII of the VAT Law , considering fixed assets as fixed assets for these purposes. Agricultural compensation paid by taxpayers for the acquisition of goods or services from entrepreneurs covered by the special regime for agriculture, livestock and fishing may also be deducted. To the amount of the borne fees, 1% of the amount of the fee accrued for current operations will be added as borne fees that are difficult to justify.
B Annual fee derived from the simplified regime: The result of deducting from the fee accrued for current operations the fees borne or paid for current operations will be recorded.
B) Activities under simplified regime (except agricultural, livestock and forestry)
Activity: The heading of the Tax on Economic Activities ( IAE ) will be entered.
No. of module units: The number of units corresponding to the planned modules will be stated. Thus, if for an activity module 1 is the personnel employed and module 2 is the electrical power, the number of people employed will be entered in the box corresponding to MODULE 1 and the number of kilowatts contracted will be entered in the box corresponding to MODULE 2. If the module quantity is not an integer, it will be expressed with two decimal numbers.
IMPORTANT: 1T, 2T and 3T the corrective modules and indexes initially applicable will be those corresponding to the base data referring to January 1 of each year. If the base data of each module is not an integer, two decimal places will be taken into account. When any base data could not be determined on the first day of the year, for the purposes of payment on account, the data that would have corresponded to the previous year will be taken. This same rule will apply in the case of seasonal activities. If the activity was not carried out in the previous year, the corrective modules and indexes initially applicable will be those corresponding to the base data referring to the day on which the activity begins. 4T The modules actually used in the year will be recorded.
Amount: The result of multiplying the number of module units used, used or installed in the activity by the amount assigned to each of them in the Ministerial Order that approves them will be recorded.
C Fee accrued for current operations: The fee accrued for current operations will be the sum of the amounts corresponding to the planned modules.
D Reductions: The amount of the reduction resulting from applying to the fee accrued for current operations ( C ) the percentage of reduction established either in the authorization granted by the Tax Administration, exceptional cases of an individual nature, will be recorded. , either by the Minister of Finance and AAPP, by Ministerial Order in those exceptional cases of a general nature, fires, floods, etc.
To complete the first three quarters (1Q, 2Q and 3Q)
Z Corrective index of seasonal activities: You must enter the corrective index when applicable. The corrective index to be applied for seasonal activities will be recorded according to the following table, or, where appropriate, the one established in the Ministerial Order approving the indexes or modules:
Corrective index |
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Up to 60 days of season | 1.50 |
From 61 to 120 days of season | 1.35 |
From 121 to 180 days of season | 1.25 |
Seasonal activities will be considered those that usually only take place during certain days of the year, continuous or alternate, as long as the total does not exceed one hundred and eighty days per year.
E Percentage of income on account: The percentage established for the payment on account will be recorded in accordance with the provisions of the Ministerial Order that approves the indices or modules applicable to each sector of activity.
IMPORTANT 1Q-2021.
Calculation of the amount to be deposited from the deposit corresponding to the first quarter of 2021.(Article 9.5 of Royal Decree-Law 35/2020).
Entrepreneurs who carry out activities under the simplified regime other than agricultural, livestock and forestry activities may reduce by 20 the percentages for calculating the payment on account corresponding to the first quarterly installment of the 2021 financial year, established in number 3 of the Instructions for the application of the indices and modules in VAT of Annex II of Order HAC/1155/2020, of November 25.
This reduction will be 35 percent for retail trade, hospitality and transportation activities classified in the following headings of IAE : 653.2, 653.4 and 5, 654.2, 654.5, 654.6, 659.3, 663.1, 671.4, 671.5, 672.1, 2 and 3, 673.1, 673.2, 675, 676, 681, 682, 683 and 721 .1 and 3.
F Deposit on account: For each activity, the amount of the payment on account to be made will be recorded in accordance with the provisions of the Ministerial Order approving the indices or modules applicable to each sector of activity. In general, the payment on account of the fee derived from the simplified regime will be calculated based on the modules established for each activity and the percentages and corrective indices that, where applicable, are applicable. For the purposes of payment on account, the corrective modules and indexes initially applicable will be those corresponding to the base data referring to January 1 of each year. If the base data of each module is not an integer, two decimal places will be taken into account. When any base data could not be determined on the first day of the year, for the purposes of payment on account, the data that would have corresponded to the previous year will be taken. This same rule will apply in the case of seasonal activities. If the activity was not carried out in the previous year, the corrective modules and indexes initially applicable will be those corresponding to the base data referring to the day on which the activity begins.
In the event that there are seasonal activities, the “activity corrective index” must also be taken into account so that the payment on account for this activity will result from the following operation:
F = [C - D] * Z * E
In the case of accessory activity of a business or professional nature, the amount of the quarterly income will be quantified by applying the amount assigned for the module “Amount of commissions or compensation” (ITL) on the total income for the quarter from that accessory activity. . So the payment on account would result from the following operation:
F= [ (C) – (ILT) - (D)] * (E) + ILT
*ITL: module total amount of lottery commissions
47
The sum of the amount of income on account of all the activities carried out in the liquidation period will be recorded.
They will only be completed in the 4th quarter
G Quotas supported by current operations: The amount of the fees borne or paid for current operations in the year for the acquisition or import of goods and services other than fixed assets, intended for the development of the activity, will be recorded in the terms established in Chapter I of Title VIII of the VAT Law , considering fixed assets as fixed assets for these purposes. Agricultural compensation paid by taxpayers for the acquisition of goods or services from entrepreneurs covered by the special regime for agriculture, livestock and fishing may also be deducted, in accordance with the provisions of article 130 of the VAT Law. . To the amount of the borne fees, 1% of the amount of the fee accrued for current operations will be added as borne fees that are difficult to justify.
H Corrective index of seasonal activities: You must enter the corrective index when applicable. The corrective index to be applied for seasonal activities will be recorded according to the following table, or, where appropriate, the one established in the Ministerial Order approving the indexes or modules:
Corrective index |
|
Up to 60 days of season | 1.50 |
From 61 to 120 days of season | 1.35 |
From 121 to 180 days of season | 1.25 |
Seasonal activities will be considered those that usually only take place during certain days of the year, continuous or alternate, as long as the total does not exceed one hundred and eighty days per year.
I Result: The difference between the accrued fee and those supported by current operations, including those that are difficult to justify, will be recorded. If it is a seasonal activity, this amount will be multiplied by the corrective index provided in the previous box.
J Minimum quota percentage : The percentage established for each activity in the Order that approves the indices and modules of the special simplified VAT regime will be recorded.
K Refund of fees supported by other countries: The amount of refunds of fees borne in other countries for the acquisition of goods or services used in the development of the activity will be recorded.
L Minimum fee: The result of applying the percentage established for each activity in the Order that approves the indices and modules will be recorded to the amount of the fee accrued for current operations indicated in box C once taken into accounts. the reductions. However, if refunds of fees borne in other countries have been received for the acquisition of goods or services used in the development of the activity, the minimum fee will be increased by said amount.
In seasonal activities, this minimum fee will be multiplied by the season corrective index.
M Quota derived from the simplified regime. For each activity, the largest of the following amounts will be recorded: the one entered in box I and the one entered in box L .
Activities A) +B) Results simplified regime ( They will only be completed in the 4th quarter)
To be completed in any settlement period
Tax payable
VAT deductible:
55 Acquisition or import of fixed assets: The total of the fees borne or paid in the period for the acquisition or import of fixed assets will be recorded, which are deductible according to the provisions of Title VIII of the VAT Law.
IMPORTANT : The fees incurred in the acquisition of transport elements for which the refund has not been requested through form 308 must also be included.
56 Regularization of investment assets: They will only be completed in the 4th quarter , the result of the regularization of the deductions by investment goods made in previous periods, including, where applicable, the regularization of deductions prior to the beginning of the delivery of goods or provision of services corresponding to business or professional activities. If the result of the regularization implies a reduction in deductions, it will be entered with a negative sign.
57 Sum of deductions: The result of the sum of boxes 55 and 56 will be recorded with the corresponding sign.
Result of the simplified regime:
58 Result of the simplified regime: The difference between the total resulting quota and the sum of deductions (58 = 54 - 57) will be entered with the corresponding sign.
ADDITIONAL INFORMATION
59 Intra-community deliveries of goods and services : The amount of exempt intra-community supplies of goods made during the liquidation period will be recorded, in accordance with the provisions of article 25 of the Value Added Tax Law and the amount of intra-community services provided during the liquidation period.
60 Exports and similar operations : The total amount, in the reporting period, of the following tax-exempt operations will be recorded:
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Exports outside the territory of the European Union, including definitive shipments to the Canary Islands, Ceuta and Melilla, in accordance with the provisions of article 21 of the VAT Law.
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The tax bases corresponding to returns under the passenger regime made in the settlement period. Record with a positive sign (see example of boxes 14 and 15).
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The deliveries and provision of services referred to in articles 22 and 64 of the Law.
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The exempt operations mentioned in articles 23 and 24 of said Law.
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Operations carried out in the special regime of travel agencies that are exempt by application of article 143 of the VAT Law.
- Zero rate operations.
The amount of the indicated operations is understood to be the total sum of the corresponding considerations, including advance payments or, failing that, the values inside, the goods exported, sent or delivered and the services provided.
120 Operations not subject to location rules (except those included in box 123): The total amount, in the period subject to declaration, of:
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Intra-Community distance sales of goods non-subject deliveries of goods destined for other Member States of the European Union not subject to the provisions of article 68, section four of the Law, unless they are covered by the special regime provided for in section 3 of Chapter XI of Title IX of the LIVA (Union Regime) in which case they will be declared in box 123.
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Distance sales of goods imported from third countries or territories not subject to the tax in the territory of application, unless they are covered by the special regime provided for in section 4 of Chapter XI of Title IX of the LIVA (Import Regime), in whose case will be declared in box 123.
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The provision of services not subject to them, except the provision of intra-community services, included in box 59, and those covered by the special regimes provided for in section 2 or 3 of Chapter XI of Title IX of the LIVA (External regime or regime of the Union), which will be included in box 123.
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Deliveries of goods to be installed or assembled in other Member States.
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Any other delivery of goods and provision of services not subject to the application of the location rules (in the latter case as long as they should not be included in box 59).
122 Transactions subject to reversal of the taxable subject : The total amount, in the period subject to declaration, of:
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Deliveries of gold to which the rule contained in article 84, section One, number 2, letter b) of the Law and deliveries of investment gold referred to in article 140 of the same Law apply.
- The deliveries of goods and services made referred to in article 84 One. 2 a), c), d), e), f) and g) of the Law.
123 Operations not subject to location rules covered by special single window regimes: The total amount, in the period subject to declaration, of:
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Intra-Community distance sales of goods destined for other Member States of the European Union not subject to the provisions of article 68, section four of the Law, covered by the special regime provided for in section 3 of Chapter XI of Title IX of the LIVA (Union Regime).
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Distance sales of goods imported from third countries or territories not subject to the tax in the territory of application, covered by the special regime provided for in section 4 of Chapter XI of Title IX of the LIVA (Import Regime).
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The provision of non-subject services, covered by the special regimes provided for in section 2 or 3 of Chapter XI of Title IX of the LIVA (External regime or Union regime).
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Any other operation not subject to and covered by any of the special regimes provided for in Chapter XI of Title IX of the LIVA, which must form part of the volume of operations.
124 Operations subject to and covered by the special single window regimes: The total amount, in the period subject to declaration, of:
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Distance sales of imported goods subject to the territory of application of the Tax and covered by the special regime provided for in section 4 of Chapter XI of Title IX of the LIVA.
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Any other operation subject to and covered by any of the special regimes provided for in Chapter XI of Title IX of the LIVA, which must form part of the volume of operations.
Exclusively for taxpayers who qualify for the special cash accounting regime who are recipients of transactions that are affected by the same:
Amounts of deliveries of goods and services to which, having been applied the special regime of the cash criterion, would have been accrued in accordance with the general accrual rule contained in article 75 LIVA.
62 Taxable base , of the deliveries of goods and services to which the cash criterion regime is applicable, which would have been accrued in the settlement period in accordance with the general accrual rule contained in article 75 LIVA (that is, as if the special regime of the cash criterion had not been applicable to them).
63 Quota , of the deliveries of goods and services to which the cash criterion regime is applicable, which would have been accrued in the settlement period in accordance with the general accrual rule contained in article 75 LIVA (that is, as if the special regime of the cash criterion had not been applicable to them).
Amounts of the acquisitions of goods and services to which the special regime of the cash criterion applies or is affected in accordance with the general accrual rule contained in art. 75 LIVA.
74 Taxable base, of the amounts of the acquisitions of goods and services to which the special regime of the cash criterion applies or is affected in accordance with the general accrual rule contained in the article 75 LIVA (that is, as if the special regime of the cash criterion had not been applicable to them).
75 Supported fee, for the amounts of the acquisitions of goods and services to which the special regime of the cash criterion applies or is affected in accordance with the general accrual rule contained in the article 75 LIVA (that is, as if the special regime of the cash criterion had not been applicable to them).
RESULT
76 Regularization of quotas art. 80. Five.5 LIVA. In those cases in which there has been a modification of the tax base by the taxable person of an operation that is totally or partially unpaid, the recipient of the operation who has the status of businessman or professional and has applied pro rata, must record in this box the amount corresponding to the contributions borne that could not be deducted and for which it is a debtor to the Public Treasury.
64 Sum of results: The sum of the General Regime Result (box 46), the Simplified Regime Result (box 58) and the Art. Quota Regularization will be entered with the corresponding sign. 80. Five.5 LIVA (box 76).
65 Taxpayers who pay taxes jointly to the State Administration and the Provincial Councils of the Basque Country (Law 12/2002, of May 23, BOE of May 24 and June 15) or to the Foral Community of Navarra (Law 28/1990, of December 26, BOE of December 27), will enter in this box the percentage of the volume of operations in common territory. Other taxpayers will enter 100% in this box.
66 Attributable to the State Administration: The attributable result will be recorded before carrying out the compensation of quotas from previous periods. The amount in this box will coincide with that in box 64, except if the taxpayer must pay taxes jointly to the State Administration and the Provincial Councils of the Basque Country or to the Foral Community of Navarra, in which case the amount that must appear will be: 66 = 64 x 65.
77 VAT on import settled by Customs pending entry: The amount of the import tax installments included in the documents evidencing the liquidation carried out by the Administration received in the liquidation period will be recorded.
This box can only be completed when the requirements established in article 74.1 of the Value Added Tax Regulations are met.
110 Fees to be compensated pending from previous periods: The amount of the contributions to be compensated from previous periods will be recorded, with a positive sign. If the taxpayer pays taxes jointly to several Administrations, he or she will enter in this box exclusively the balance to be compensated before the State Administration.
78 Fees to be offset from previous periods applied in this period: The amount of the contributions to be compensated from previous periods that are applied in the period subject to the self-assessment will be recorded, with a positive sign.
87 Fees to be offset from previous periods pending for subsequent periods: The amount of the contributions to be compensated from previous periods pending application at the end of the period subject to the self-assessment will be recorded, with a positive sign, because they have not been applied therein. The amount in this box must be equal to the difference between the amount entered in box 110 and the amount entered in box 78.
In no case will the amount of the installments to be offset in subsequent periods that have been generated in the period subject to self-assessment be included in this box.
68 Annual regularization : In the last self-assessment of the year (that of the 4T period or month 12) the result of the annual regularization will be recorded, with the corresponding sign, in accordance with the Laws that approve the Economic Agreement between the State and the Autonomous Community. of the Basque Country and the Economic Agreement between the State and the Foral Community of Navarra.
69 Result : 69 = 66 + 77 – 78 + 68. However, if the taxpayer pays taxes jointly to several Administrations, in the last self-assessment of the year said difference must be increased or decreased by the amount of the corresponding regularization, entered in box 68.
70 Results to be entered from previous self-assessments or administrative settlements corresponding to the year and period of the self-assessment : Exclusively in the case of complementary declaration , the amount entered for previous self-assessments corresponding to the same year and period of the self-assessment will be recorded.
109 Refunds agreed by the Tax Agency as a consequence of the processing of previous self-assessments corresponding to the year and period subject to the self-assessment : Exclusively in the case of complementary declaration, the amount of refunds obtained by previous self-assessments and corresponding to the same year and period of the self-assessment will be entered in this box.
71 Settlement result : enter in this box the result of the operation indicated with the corresponding sign: 71 = 69 - 70 + 109.
(4) Compensation
If the result of box (71) is negative, you can enter the amount to be compensated in box (72) (in the form through the “Select Deposit/Return” tab).
The result of the self-assessment cannot be TO COMPENSATE, if box (78) is completed, that is, if pending compensation fees generated in previous periods have been applied to the self-assessment being submitted.
Example: If the sum of boxes (66) and (77) is 1,000 and the amount in box (110) is 1,200, 1,000 will be entered in box (78) and 200 in box (87).
If you choose to offset contributions from previous settlement periods, the maximum possible amount will be entered. The maximum possible amount will be the sum of boxes (66) and (77).
Example: If the sum of boxes (66) and (77) is 1,000 and the amount in box (110) is 200, 200 will be entered in box (78).
(5) No activity
If no fees have been accrued or borne during the period referred to in this declaration, mark this box with an “X”.
(6) Return
If you choose to request a refund, the entire balance will be recorded in your favor, which must include the total amount in box (110).
Taxpayers registered in the monthly refund register: If the result of the self-assessment (box 71) is negative, you may request a refund of the balance in your favor, and you will state the International Bank Account Code (IBAN), Bank or Savings Bank and office where you wish the refund to be paid, as well as the amount of it.
Rest of taxable persons : If in the last self-assessment of the year (that of month 12 or period 4T) the result is negative and you wish to request the return of the balance in your favor at the end of the year, you will record the number of the account, Bank or Savings Bank and office where you wish the refund is paid to you, as well as the amount thereof. (On the form you must select the “Select Entry/Return” tab).
(7) Income
If your settlement shows a positive balance, complete the box with the amount of the deposit. If you make the deposit by debiting an account, complete the International Bank Account Code (IBAN) for debiting. The amount will coincide with that appearing in box 71. (On the form you must select the “Submit declaration” tab). Since 2024, the possibility of direct debit payment in accounts opened in a non-collaborating entity belonging to the Single Euro Payments Zone (SEPA Zone) has been incorporated.
(8) Complementary
It will be marked with an “X” in the box indicated for this purpose when this declaration is complementary to another or other self-assessments previously presented for the same concept and corresponding to the same fiscal year and period. In this case, the 13-digit identification number of the previous declaration will also be recorded in this section. If more than one declaration has been previously submitted, the identification number of the last one will be recorded.
Note: The presentation of a complementary self-assessment will only proceed when the purpose of this is to regularize errors or omissions in another previous declaration that would have given rise to a result that was lower than the one due. Consequently, the complementary self-assessment must result in an amount to be paid greater than that of the previous self-assessment, or a negative amount, to be offset in subsequent self-assessments, or to be returned lower than the amount previously determined.
The rectification for any other reason of previously presented self-assessments will not give rise to the presentation of complementary self-assessments, without prejudice to the right of the taxpayer to request the Tax Administration to rectify them when they consider that they have harmed their legitimate interests in any way or that Its presentation has led to the making of undue income, in accordance with the provisions of articles 120.3 and 221.4 of Law 58/2003, of December 17, General Tax (BOE of 18), provided that it has not been carried out by the Tax Administration final settlement or provisional settlement for the same reason nor has the four-year period referred to in article 66 of the aforementioned General Tax Law elapsed.
However, it must be noted that the taxable person may proceed with the rectification without the need to present a complementary self-assessment in the terms provided and in the cases admitted in article 89. Five of the Law regulating VAT.
In the complementary self-assessment, all the data referred to in the boxes of form 303 will be recorded with their correct amounts, which will completely replace those reflected in the identical boxes of the previous declaration.
The complementary self-assessments must be formulated in the official model that was in force in the fiscal year and period to which the previous declaration corresponds.
EXCLUSIVELY TO BE COMPLETED IN THE LAST SETTLEMENT PERIOD BY THOSE TAXABLE PERSONS WHO ARE EXEMPT FROM THE ANNUAL SUMMARY DECLARATION OF VAT (FORM 390)
The following taxpayers of the Tax are excluded from the obligation to present the annual summary declaration of Value Added Tax (Form 390):
-
Taxpayers obliged to submit periodic self-assessments, with a quarterly settlement period, who, paying taxes only in common territory, exclusively carry out the following activities:
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Activities that are taxed under the simplified Value Added Tax regime, and/or
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Urban real estate leasing activity.
-
The exclusion of the obligation to submit the annual Value Added Tax Summary Declaration provided for in this script will be maintained in the event that taxable persons also carry out activities for which there is no obligation to submit periodic self-assessments.
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Taxable subjects who keep the record books through the electronic headquarters of the State Tax Administration Agency in accordance with the provisions of article 62.6 of the RIVA.
In both cases, the exemption from filing the annual Tax Return on Value Added Tax will not be applied if there is no obligation to file the self-assessment corresponding to the last settlement period of the financial year.
Taxpayers excluded from the obligation to submit the annual Value Added Tax Return-summary must complete the specific section reserved for them, required for these purposes in the Tax self-assessment model corresponding to the last settlement period of the year, in relation to the information on the type of economic activities to which your declaration refers, if applicable, on the applicable pro rata percentage, differentiated sectors and percentages of taxation to various Administrations, as well as the details of the total volume of operations made in the exercise.
Statistical data:
The activity/s to which the declaration refers. The activity or activities carried out by the taxable person to which the declaration refers will be described, differentiating as the main one that activity with a greater volume of operations in the year.
B Key. A code will be assigned depending on the activity carried out:
Code |
|
---|---|
Real estate lessors. |
A01 |
Independent livestock |
A02 |
Rest of business activities not included in the two previous subtypes. |
A03 |
Professional activities of an artistic or sporting nature. |
A04 |
Rest of professional activities. |
A05 |
Agricultural activity. |
B01 |
Dependent livestock activity. |
B02 |
Forestry activity. |
B03 |
Production of mussels in punts. |
B04 |
Fishing activity, except mussel production activity in punts. |
B05 |
Other activities NOT subject to the IAE |
B06 |
Activities not started. |
C |
C Heading IAE. The Heading of the Tax on Economic Activities will be recorded, if applicable, of the activity carried out.
D Economic operations with third parties. If the taxable person has carried out operations with any person or entity for which he or she is required to submit the annual declaration of operations with third parties, mark an “X” in this box.
Transactions performed during the year
80 Operations under general regime: The total amount, excluding VAT itself and, where applicable, the equivalence surcharge, of the deliveries of goods and services made by the taxable person during the calendar year will be recorded. in general regime of VAT. However, the following operations must be excluded:
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Operations carried out from permanent establishments located outside the territory of application of the Tax, when the costs related to said operations are not borne by permanent establishments located within the aforementioned territory.
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Self-consumption of goods included in letters c) and d) of number 1 of article 9 of the VAT Law.
Nor will exempt operations included in boxes 93, 94 and 83 or operations included in boxes 84 and 85 be included.
81 Transactions to which, having applied the special regime of the cash criterion, they would have been accrued in accordance with the general accrual rule contained in art.75 LIVA: s and will record the amount of the operations carried out to which the special regime of the criterion of VAT box, as if the special regime of the cash criterion had not been applied to them. For the purposes of determining the volume of operations, these operations are understood to have been carried out when they occur or, where applicable, when the accrual of VAT has occurred in accordance with article 75 of the Law of VAT.
93 Intra-community supplies of goods and services the amount of intra-community supplies of goods exempt in accordance with the provisions of article 25 of the Value Added Tax Law and the amount of provision of intra-community services for the year.
94 Exports and other exempt operations with the right to deduction it will be stated:
-
The total sum of the consideration corresponding to exports and operations assimilated to export or, failing that, the values within the operations described (articles 21 and 22 of the VAT Law ).
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The amount of the tax bases corresponding to the returns made during the year as a result of exports carried out under the traveler regime. Record with a positive sign (see example boxes 14 and 15).
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The amount of operations exempt from Tax under the provisions of articles 23 and 24 of the VAT Law.
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The amount of the services provided related to the import and whose consideration is included in the tax base of the imports.
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The amount of exempt services provided in application of the special regime for travel agencies (article 143 of the VAT Law ).
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Zero rate operations.
83 Exempt operations without the right to deduction: The amount of exempt operations without the right to deduction will be recorded, such as those mentioned in article 20 of the VAT Law.
84 Operations not subject to location rules (except those included in box 126): The total amount of:
-
Intra-Community distance sales of goods destined for other Member States of the European Union not subject to the provisions of article 68, section four of the Law, unless they are covered by the special regime provided for in section 3 of Chapter XI of the Title IX of the LIVA (Union Regime) in which case they will be declared in box 123.
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Distance sales of goods imported from third countries or territories not subject to the tax in the territory of application, unless they are covered by the special regime provided for in section 4 of Chapter XI of Title IX of the LIVA (Import Regime), in whose case will be declared in box 123.
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The provision of services not subject to them, except the provision of intra-community services, included in box 59, and those covered by the special regimes provided for in section 2 or 3 of Chapter XI of Title IX of the LIVA (External regime or regime of the Union), which will be included in box 123.
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Deliveries of goods to be installed or assembled in other Member States.
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Any other delivery of goods and provision of services not subject to the application of the location rules (in the latter case as long as they should not be included in box 93).
125 Operations subject as with reversal of the passive subject: The total amount of:
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Deliveries of gold to which the rule contained in article 84, section One, number 2, letter b) of the Law and deliveries of investment gold referred to in article 140 of the same Law apply.
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The deliveries of goods and services made referred to in article 84 One. 2 a), c), d), e), f) and g) of the Law.
126 Operations not subject to location rules covered by the special single window regimes: The total amount will be stated, of:
-
Intra-Community distance sales of goods destined for other Member States of the European Union not subject to the provisions of article 68, section four of the Law, covered by the special regime provided for in section 3 of Chapter XI of Title IX of the LIVA (Union Regime).
-
Distance sales of goods imported from third countries or territories not subject to the tax in the territory of application, covered by the special regime provided for in section 4 of Chapter XI of Title IX of the LIVA (Import Regime).
-
The provision of non-subject services, covered by the special regimes provided for in section 2 or 3 of Chapter XI of Title IX of the LIVA (External regime or Union regime).
-
Any other operation not subject to and covered by any of the special regimes provided for in Chapter XI of Title IX of the LIVA, which must form part of the volume of operations.
127 Operations subject to and covered by the special single window regimes: The total amount of:
-
Distance sales of imported goods subject to the territory of application of the Tax and covered by the special regime provided for in section 4 of Chapter XI of Title IX of the LIVA.
-
Any other operation subject to and covered by any of the special regimes provided for in Chapter XI of Title IX of the LIVA, which must form part of the volume of operations.
128 Intragroup operations valued in accordance with the provisions of articles 78 and 79 of the L VAT : The total amount of the deliveries of goods and services that have been taxed in accordance with the provisions of article 163 octies will be recorded. One from the LIVA, valued in accordance with the provisions of articles 78 and 79 of the LIVA.
86 Operations under simplified regime: The total amount will be stated, excluding the VAT itself and, where applicable, the equivalence surcharge, of the activities to which the simplified regime applies. The amount will be stated total of the deliveries and provision of services, excluding the VAT itself and, where applicable, the equivalence surcharge, of the activities to which the simplified regime applies.
95 Operations under special regime for agriculture, livestock and fishing: If the taxable person also carries out any activity covered by the special regime for agriculture, livestock and fishing, he or she will record in this box the amount of the deliveries of goods and services covered by said special regime, including the compensation received.
96 Transactions carried out by taxable persons covered by the special equivalence surcharge regime: If the taxable person is a natural person or entity under the income attribution regime in the Personal Income Tax that carries out any retail trade activity to which the special regime of the equivalence surcharge is applicable, it will be stated in In this box, the amount of the deliveries of goods made within the scope of said special regime, excluding the VAT itself.
97 Operations under special regime of used goods, art objects, antiques and collectibles: The total amount will be recorded, excluding Value Added Tax, of the deliveries of subject and non-exempt goods made by the taxable person during the calendar year under the special regime for used goods, art objects, antiques and collectibles, both if you have used the method of determining the tax base using the profit margin of each operation or the global profit margin.
98 Operations under special regime of travel agencies: The total amount, excluding Value Added Tax, of the subject and non-exempt services provided by the taxable person during the calendar year under the special regime for travel agencies will be recorded.
79 Deliveries of real estate, financial transactions and transactions relating to unusual investment gold: The amount of the deliveries of real estate, subject to the Tax, will be recorded when they do not constitute the usual activity of the taxable person, and the amount of the financial operations of article 20. One.18 of the VAT Law that have the same consideration.
99 Deliveries of investment goods: The amount of the deliveries of goods, subject to the Tax, which, according to the provisions of article 108 of the VAT Law , are in the nature of investment goods for the transferor, will be recorded.
88 Total volume of operations (Art. 121 Law VAT ): The volume of operations determined in accordance with article 121 of the VAT Law will be recorded (88 = 80 + 81 + 93 + 94 + 83 + 84 + 125 + 126 + 127 + 128 + 86 + 95 + 96 + 97 + 98 - 79 - 99).
PRORATA
This section will be completed by any taxable person exempt from submitting form 390 that applies the pro rata rule for carrying out operations with the right to deduction and without the right to deduction simultaneously.
The following data will be recorded for each activity:
500, 505, 510, 515 and 520 CNAE.: The code corresponding to the National Classification of Economic Activities that corresponds to each of the activities carried out by the taxable person and in accordance with the table that appears at the end of these instructions will be entered.
501, 506, 511, 516 and 521 Total amount of operations: The total amount of the deliveries of goods and services provided by the taxable person will be recorded, including those that do not give rise to the right to deduct, corresponding to the activity in question.
For the calculation of the total amount of the operations, the operations included in article 104 will not be taken into account. Three of the VAT Law.
502, 507, 512, 517 and 522 Amount of operations with the right to deduction: The total amount of the deliveries of goods and services that give rise to the right to deduction, made by the taxable person, corresponding to the activity in question, will be recorded.
To calculate the amount of operations with the right to deduction, the operations included in article 104 will not be taken into account. Three of the VAT Law.
503, 508, 513, 518 and 523 Type: A “G” will be entered if the general proportion applies or an “E” if it is the special proportion that applies to the taxable person.
504, 509, 514, 519 and 524 % Pro rata: The final percentage will be recorded in this box based on the operations of the year corresponding to the activity in question.
ACTIVITIES WITH DIFFERENT DEDUCTION REGIMES
This section will be completed by any taxable person exempt from submitting form 390 in the event that they carry out activities with differentiated deduction regimes (article 101 of the Value Added Tax Law), and must break down the section VAT deductible for each of the differentiated sectors numbered sequentially (boxes 700 to 805).
It should be taken into account that in this section the operations do not have to be broken down by tax types.
VAT DEDUCTIBLE: GROUP 1
VAT deductible in domestic operations. Current goods and services
Boxes 700 and 701. The total amount of the tax bases of those contributions borne that are totally or partially deductible and the deductible amounts of Value Added Tax, borne in the acquisition of goods and services directly related to the activity, which are not excluded from the tax, will be recorded. right to deduction, after applying, where appropriate, the pro rata rule. The amount of the tax base will be recorded, in any case, without prorating.
VAT deductible in domestic operations. Capital goods
Boxes 702 and 703. Exclusively, the amount of the tax bases of those contributions borne that are totally or partially deductible, and the amounts deductible of the Value Added Tax, borne in the acquisition of investment goods directly related to the activity, which are not They are excluded from the right to deduction, after applying, where appropriate, the pro rata rule or the deduction percentage in case of partial allocation. The amount of the tax base will be recorded, in any case, without prorating.
VAT deductible on imports. Current assets
Boxes 704 and 705 . The amount of the tax bases of those contributions paid that are totally or partially deductible, and the deductible amounts of Value Added Tax, paid on imports of goods and operations assimilated to imports that are directly related to the activity, will be recorded. , which are not excluded from the right to deduction, after applying, where appropriate, the pro rata rule. The amount of the tax base will be recorded, in any case, without prorating.
VAT deductible on imports. Capital goods
Boxes 706 and 707 . The amount of the tax bases of those contributions paid that are totally or partially deductible, and the deductible amounts of the Value Added Tax, satisfied in the imports of investment goods and operations assimilated to imports related to investment goods, will be recorded. that are directly related to the activity, that are not excluded from the right to deduction, after applying, where appropriate, the pro rata rule or the deduction percentage in case of partial impact. The amount of the tax base will be recorded, in any case, without prorating.
VAT deductible in intra-community acquisitions. Current assets
Boxes 708 and 709 . The amount of the tax bases of those contributions borne that are totally or partially deductible, and the deductible amounts of Value Added Tax, accrued in intra-community acquisitions of goods directly related to the activity, which are not excluded from the right, will be recorded. to deduction, after applying, where appropriate, the pro rata rule. The amount of the tax base will be recorded, in any case, without prorating.
VAT deductible in intra-community acquisitions. Capital goods
Boxes 710 and 711 . The amount of the tax bases of those contributions borne that are totally or partially deductible, and the deductible amounts of Value Added Tax, accrued in intra-community acquisitions of investment goods directly related to the activity, which are not excluded, will be recorded. of the right to deduction, after applying, where appropriate, the pro rata rule or the deduction percentage in case of partial allocation. The amount of the tax base will be recorded, in any case, without prorating.
Allowances under the special regime for agriculture, livestock and fisheries
Boxes 712 and 713. The amount of purchases of products and services that give rise to the payment of compensation that is totally or partially deductible and the amount of compensation paid to taxable persons covered by the special regime for agriculture, livestock and fishing in operations directly related to the activity and not excluded from the right to deduction, after applying, where appropriate, the pro rata rule. The amount of purchases will be recorded, in any case, without prorating.
Rectification of deductions
Boxes 714 and 715. The amount of the tax base and the rectified deductible contributions, regularized in the self-assessments for the year, will be recorded. Those rectifications that have been regularized in self-assessments from previous years will not be included. If the result of the rectification implies a reduction in the deductions, it will be recorded with a negative sign.
Restatement of capital goods
Box 716 . The result of the regularization of deductions for investment goods made in previous periods will be recorded, including, where appropriate, the regularization of deductions prior to the beginning of the activity. If the result of the regularization implies a reduction in deductions, it will be entered with a negative sign.
For the rest of the sections “ VAT DEDUCTIBLE: GROUP” : The instructions to be considered for each box will be the same as those described for the boxes corresponding to Group 1 with the same description.