Instructions 2024

Instructions for 01 to 08, 1Q and 2Q of 2024

VAT - SELF-ASSESSMENT

INCOME VAT ON IMPORTS CLEARED BY CUSTOMS.

HELP - PRESENTATION 303

Instructions for model 303

TO PREPARE AND SUBMIT FORM 303, YOU CAN:

• Access by option: Electronic submission.

  • Presentation and help desk Pre303. (whether taxed under the general regime or under the simplified regime exclusively or not).

  • 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 an electronic certificate or with Cl@ve).

  The submission method that allowed printing form 303 for submission in paper form (“pre-declaration”) removed for self-assessments of form 303 corresponding to the 2023 financial year and subsequent years.

To prepare and submit form 303 corresponding to previous years to 2023 you must access “Previous years”.

FORMS OF PRESENTATION OF THE DECLARATION:

INDIVIDUALS , not required to use an electronic certificate, may submit their declarations using Cl@ve.

REQUIRED TO USE AN ELECTRONIC CERTIFICATE : Public Administrations, those taxpayers assigned to the Central Delegation of Large Taxpayers or to any of the Large Business Management Units, taxpayers whose liquidation 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 submit electronically via the Internet with a recognized electronic certificate (electronic certificate or DNI -e). 

SUBMISSION DEADLINE:

QUARTERLY self-assessments:

• From 1st-20th of the month following the settlement period (April, July and October).

• The self-assessment for the fourth quarter shall be filed between 1 and 30 January.

In cases where the annual summary declaration form 390 must be submitted, the submission period will be from January 1 to 30.

MONTHLY self-assessments:

• 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:

• Those taxpayers whose settlement period coincides with the calendar quarter, including persons or entities that apply the Simplified Special Regime regulated in Chapter II of Title IX of Law 37/1992, of December 28, on Value Added Tax.

• 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 Regulations.

Declaration "to be entered"

The declaration will be "to be paid" if the result of the settlement (box 71) is positive and the payment is actually made.

New in 2024: the option of direct debiting payments from 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 refund request"

The declaration will be "with refund request" if the liquidation result (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), may only be processed as such if the declarant is a taxpayer registered in the Monthly Refund Registry (article 30 RIVA ).

"To be compensated" statement

The declaration will be "to be offset" if the result of the settlement (box 71) is negative and no refund is requested.

“Zero result” statement

The statement will be "zero result" when the settlement result is zero.

"No activity" statement

The declaration will be "no activity" when no fees have been accrued or borne during the declared period.

IDENTIFICATION (1)

If the submission is made using a form, most of these boxes will be filled in, except for those that the taxpayer must report at the time of submission, such as, for example, the option and waiver of the special apportionment that must be exercised by the taxpayer.

• It will record the identification data of the taxpayer. You must also indicate whether any of the following situations apply. 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.

• In the remaining cases, the situations that must be reported after completing the identification data are the following:

  • If you are registered in the Monthly Return Registry.

  • If you pay taxes exclusively under the simplified regime.

  • If it is a joint self-assessment (article 71.6 of RIVA ).

  • If you have been declared bankrupt during the period to which the self-assessment corresponds, in which case you must:

    • or indicate the date within the liquidation period in which the bankruptcy declaration order was issued (day, month and year).

    • or indicate whether the self-assessment includes taxable events that occurred in the liquidation period prior to the declaration of bankruptcy (pre-bankruptcy) or whether it includes subsequent taxable events (post-bankruptcy).

  • If you have opted for the special regime of the Cash criterion (art. 163 undecies LIVA ) or you are the recipient of operations to which the aforementioned special regime applies, you must check the corresponding boxes.

  • If the taxpayer opts for the application of the special apportionment 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 apportionment 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 financial year.

  • 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.

  • 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 are excluded from the obligation to submit the annual summary declaration of Value Added Tax (Form 390):

    • Taxpayers required to submit periodic self-assessments, with a quarterly settlement period, who pay taxes only in common territory and carry out exclusively the following activities:

      1. Activities that are subject to the simplified regime of Value Added Tax, and/or

      2. Urban real estate leasing activity.

      The exclusion from the obligation to submit the annual summary declaration of Value Added Tax provided for in this section will be maintained in the event that taxpayers also carry out activities for which there is no obligation to submit periodic self-assessments.

    • Taxpayers who keep registration books through the electronic headquarters of the State Tax Administration Agency in accordance with the provisions of article 62.6 of 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 summary declaration of Value Added Tax must complete the specific section reserved for them, required for these purposes in the self-assessment form for the Tax corresponding to the last settlement period of the year, in relation to the information on the type of economic activities to which their declaration refers, where applicable, on the applicable pro rata percentage, differentiated sectors and percentages of taxation to various Administrations, as well as the detail of the total volume of operations carried out in the year.

• 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 digits of the year to which the monthly or quarterly period for which you are filing the declaration corresponds.

Period

You must record, as appropriate:

1. 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.

2. The quarterly period according to the following table:

   • 1T = 1st Quarter

   • 2T = 2nd Quarter

   • 3T = 3rd Quarter

   • 4T = 4th Quarter

LIQUIDATION (3)

GENERAL REGIME

Boxes of form 303 in which to declare operations with the new rates from 2023.

VAT Accrued

• 01 to 09 and

• 150 to 155

• Boxes 150, 151 and 152 must contain the taxable bases taxed at a rate of 0% and the resulting quotas.

• Boxes 01, 02 and 03 must contain the taxable bases taxed at a rate of 4% and the resulting quotas.

• Boxes 153, 154 and 155 must contain the taxable bases taxed at a rate of 5% and the resulting quotas.

• Boxes 04, 05 and 06 must contain the taxable bases taxed at a rate of 10% and the resulting quotas.

• Boxes 07, 08 and 09 must contain the taxable bases taxed at a rate of 21% and the resulting quotas.

• 10 and 11

  In the space reserved for "intra-Community acquisitions of goods and services" the taxable bases corresponding to the total intra-Community acquisitions of goods and services made in the settlement period, and the resulting rate, will be recorded.

• 12 and 13

  The taxable bases and the accrued quotas in the liquidation period for reversal of the taxpayer will be recorded (article 84. One. 2nd and 4th of the VAT Law ) when they originate from operations other than those recorded in boxes 10 and 11.

• 14 and 15

  Modification of bases and quotas: The modification of tax bases and rates of operations in which any of the causes provided for in article 80 of the LIVA (Article 24, sections 1 and 2 of the RIVA) occur, as well as any other modification of bases and rates, shall be recorded with the corresponding symbol.

  In the case of sales under the traveller regime, the taxable bases and quotas corresponding to the refunds under this regime made in the settlement period will be reduced in the declaration. The amount of the reduction in tax bases for refunds under the traveller regime will be entered with a positive sign in box 60 and, where applicable, in box 94 of the self-assessment for the last settlement period of the financial year.

  Example of reduction of bases and fees for refund of VAT in the traveler regime:

  Company "A", with a monthly settlement period, has made n refunds of VAT in the month of March of the year under the traveler regime at the general rate in the amount of 210 euros.

  In March 303, for refunds made under the traveler regime, "A" must complete the following boxes:

  Box 14: - 1,000

  Box 15: - 210

  Box 60: 1,000

  In form 303 for December, for the returns made in March, entity A must complete box 94 (because it is exempt from filing form 390 as it has a monthly settlement period):

• Box 94: 1,000

• In none of the cases of modification shall the modified bases and rates be broken down by tax rate. If the modification involves a reduction in bases and quotas, it will be recorded with a minus sign.

• 156 to 158 and

• 16 to 24

• In the space reserved for the equivalence surcharge, the taxable bases taxed, where applicable, at the rates of 0, 0.5%, 0.62, 1.4%, 5.2% and 1.75%, the applicable rate and the resulting quota will be recorded.

• Surcharges of 1.75 will be recorded in boxes 156, 157 and 158.

• Surcharges of 0%, 0.5% and 0.62% will be recorded in boxes 16, 17 and 18. In the event that a single self-assessment must simultaneously include transactions at the equivalent surcharge rates of 0%, 0.5% and 0.62%, the sum of the BI corresponding to all rates must be included in box 16 of form 303, the sum of the quotas corresponding to all rates must be included in box 18 of form 303, and the rate corresponding to the highest quota must be indicated in box 17 of form 303.

  Surcharges of 1.4% will be recorded in boxes 19, 20 and 21.

• Surcharges of 5.2% will be recorded in boxes 22, 23 and 24.

• 25 and 26

  Modifications to the bases and rates of the equivalence surcharge: will indicate with the corresponding sign the modification of taxable bases and equivalence surcharge of operations in which any of the causes provided for in article 80 of the LIVA occur (article 24, sections 1 and 2 of RIVA ); The modification implies a reduction in the base and the equivalence surcharge, which will be recorded with a minus sign.

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 quotas incurred. In any case, the bases will be listed without prorating. Zero-rated or tax-exempt acquisitions should not be included in this section.

• 28 to 39

  The tax bases and the amount of deductible contributions borne will be recorded, after applying, where appropriate, the prorata rule, distinguishing whether they are current operations or operations with investment goods (Article 108 LIVA).

• 40 and 41

  The amount of the taxable base and the corrected and regularized deductible quotas will be recorded in the self-assessments for the year. Those corrections that have been regularized in self-assessments of previous periods will not be included (article 24, section 2.b) of RIVA ). If the result of the correction implies a reduction in the deductions, it will be recorded with a negative sign.

• 42

  The amount of compensation paid to taxpayers under the Special Regime for Agriculture, Livestock and Fishing shall be recorded, after applying, where appropriate, the pro rata rule.

• 43

  The result of the regularization of deductions for investment assets shall be recorded, including, where applicable, the regularization of deductions prior to the start of the activity. If the result of the regularization implies a reduction in the deductions, it will be recorded with a negative sign.

• 44

  The result of the adjustment of the provisional deductions made during the year as a result of the application of the corresponding final prorated percentage will be recorded. It will only be completed in the 4th quarter or month 12, or in cases of cessation of activity.

SIMPLIFIED REGIMEN

A) Agricultural, livestock and forestry activities

This section will contain data relating to agricultural, livestock and forestry activities, as transcribed below:

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 subject to transformation, processing or manufacturing, the value of the natural products used in the process shall 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 accrued fee for current operations: The rate of the quota to be paid that appears in the Ministerial Order approving the rates or modules applicable to each sector of activity will be stated.

Accrued fee: The quota corresponding to each sector of activity will be obtained by multiplying the amount shown in the “volume of income” box by the “rate of quota accrued for current operations” that corresponds.

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 approving the indexes or modules applicable to each sector of activity.

A Payment into account: For each activity, the amount of the payment on account to be made shall be stated in accordance with the provisions of the Ministerial Order approving the indexes 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 rates: 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. The amount of the fees incurred will be added to 1% of the amount of the fee accrued for current operations as fees incurred that are difficult to justify.

B Annual fee derived from the simplified regime: the result of deducting from the quota accrued for current operations the quotas borne or satisfied for current operations will be recorded.

B) Activities under a simplified regime (except agricultural, livestock and forestry)

Activity: the section of the Tax on Economic Activities ( IAE ) will be recorded.

No. of module units: The number of units corresponding to the planned modules will be indicated. Thus, if for an activity module 1 is the personnel employed and module 2 is the electrical power, the number of persons employed will be recorded in the box corresponding to MODULE 1 and the number of kilowatts contracted in the box corresponding to MODULE 2. If the module quantity is not an integer, it will be expressed with two decimal numbers.

IMPORTANT: 1Q, 2Q and 3Q the initially applicable correction modules and indexes will be those corresponding to the base data referring to January 1st of each year. If the base data for each module is not an integer, two decimal places will be taken into account. When a base data cannot be determined on the first day of the year, the one that would have corresponded to the previous year will be taken for the purposes of the payment on account. This same rule will apply in the case of seasonal activities. If the activity was not carried out in the previous year, the initially applicable correction modules and indexes will be those corresponding to the base data referring to the day on which the activity begins. 4Q The modules actually used in the year will be recorded.

Amount: The result of multiplying the number of module units employed, 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 accrued quota for current operations ( C ) the reduction percentage set either in the authorization granted by the tax administration, exceptional cases of an individual nature, or by the Minister of Finance and Public Administrations, 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 Seasonal activity correction index: must include the correction index when applicable. The correction index to be applied to seasonal activities will be recorded according to the following table, or where appropriate, the one established in the Ministerial Order by which the indexes or modules are approved:

Activities that are usually only carried out on certain days of the year, whether continuous or alternating, will be considered seasonal, provided that the total does not exceed one hundred and eighty days per year.

And 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 approving the indexes or modules applicable to each sector of activity.

IMPORTANT 1Q-2021.

Calculation of the amount to be entered from the income on account 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 under 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 Income to account: For each activity, the amount of the payment on account to be made shall be stated in accordance with the provisions of the Ministerial Order approving the indexes 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 the payment on account, the modules and correction 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 cannot be determined on the first day of the year, the data that would have been available from the previous year will be taken for the purposes of the payment on account. 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 began.

 In the event that there are seasonal activities, the "activity correction index" must also be taken into account so that the income on account for this activity will result from the following operation:

F = [C - D] * Z * E

In the case of an accessory activity of a business or professional nature, the amount of quarterly income will be quantified by applying the amount assigned to the “Amount of commissions or compensation” (ITL) module to the total income for the quarter from that accessory activity. So the income on account would result from the following operation:

F= [ (C) – (ILT) - (D)] * (E) + ILT

* ITL: Total amount of lottery commissions module

47

The sum of the amount of income on account of all the activities carried out in the settlement period shall be recorded.

They will only be completed in the 4th quarter

G Fees 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. . The amount of the fees incurred will be added to 1% of the amount of the fee accrued for current operations as fees incurred that are difficult to justify.

H Seasonal activity correction index: must include the correction index when applicable. The correction index to be applied to seasonal activities will be recorded according to the following table, or where appropriate, the one established in the Ministerial Order by which the indexes or modules are approved:

Activities that are usually only carried out on certain days of the year, whether continuous or alternating, will be considered seasonal, provided that the total does not exceed one hundred and eighty days per year.

I Result: The difference between the accrued fee and those incurred 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 correction 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 the refunds of fees incurred 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 approving the indexes and modules to the amount of the fee accrued for current operations indicated in box C will be recorded, once the reductions have been taken into account. However, if refunds have been received for fees incurred in other countries for the acquisition of goods or services used in the development of the activity, the minimum fee will be increased by that amount.

In seasonal activities, this minimum fee will be multiplied by the seasonal correction index.

M Quota derived from the simplified regime. For each activity, the highest of the following amounts will be recorded: the one recorded in box I and the one recorded in box L .

Activities A) +B) Simplified regime results ( They will only be completed in the 4th quarter)

• 48

  Sum of the quotas derived from the simplified regime: Enter in this box the result of the operation indicated in the self-assessment with the corresponding symbol. 48 = B₁ + B₂…. + M₁+ M₂…

• 49

  Total income on account for the year: Enter in this box the result of adding the amounts of the payments on account made throughout the year.

• 50

  Result: 50 = 48 – 49

To be completed in any settlement period

Tax payable

• 51

  Intra-Community acquisitions of goods: The total sum of the fees accrued in the settlement period for intra-Community acquisitions of taxable and non-exempt goods will be recorded. However, the taxpayer may settle these fees in the declaration-settlement corresponding to the last settlement period of the financial year.

• 52

  Delivery of fixed assets: The amount of the accrued installments for deliveries made in the liquidation period of tangible fixed assets and transfers of intangible fixed assets will be recorded. However, the taxpayer may settle these fees in the declaration-settlement corresponding to the last settlement period of the financial year.

• 53

  VAT accrued by reverse charge: The total sum of the fees accrued for reversal of the taxable person will be recorded (article 84 One 2nd and 4th of the VAT Law ).

  IMPORTANT: Intra-Community acquisition operations of services will be included, as well as any other different situation that gives rise to a reversal of the taxable person.

• 54

  Total tax payable: The following result will be recorded depending on the settlement period:

  If 1T, 2T, 3T: sum of boxes 47, 51, 52 and 53, with the corresponding sign.

  If 4T: sum of boxes 50, 51, 52 and 53, with the corresponding sign.

VAT deductible:

55 Acquisition or importation 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 a refund has not been requested through form 308 must also be included.

56 Regularization of investment assets: Only in the 4th quarter will be completed, the result of the regularization of the deductions for investment goods made in previous periods will be recorded, including, where appropriate, the regularization of deductions prior to the start 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 the deductions, it will be recorded 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 resulting Total quota and the sum of deductions (58 = 54 - 57) will be recorded with the corresponding sign.

ADDITIONAL INFORMATION

59 Intra-Community supplies of goods and services : The amount of exempt intra-Community supplies of goods made during the settlement period, as provided for in Article 25 of the Value Added Tax Law, and the amount of intra-Community services provided during the settlement period shall be recorded.

60 Exports and similar operations : The total amount, in the reporting period, of the following tax-exempt transactions shall be recorded:

• 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.

• The taxable bases corresponding to the refunds under the traveller regime made during the settlement period. Enter with a positive sign (see example in boxes 14 and 15).

• The deliveries and provision of services referred to in Articles 22 and 64 of the Law.

• The exempt operations mentioned in articles 23 and 24 of said Law.

• 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 in the interior, of the goods exported, sent or delivered and of the services provided.

120 Operations not subject to localization rules (except those included in box 123): The total amount, in the reporting period, of:

• Intra-Community distance sales of goods not subject to tax and deliveries of goods destined for other Member States of the European Union not subject to tax under the provisions of article 68, section four of the Law, except when 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 shall be declared in box 123.

• Distance sales of goods imported from third countries or territories not subject to the Tax in the territory of application, except those covered by the special regime provided for in section 4 of Chapter XI of Title IX of the LIVA (Import Regime), in which case they shall be declared in box 123.

• Non-taxable services, except for 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 Union regime), which will be included in box 123.

• Supplies of goods subject to installation or assembly in other Member States.

• Any other delivery of goods and provision of services not subject to the application of the localization rules (in the latter case, provided they do not have to be included in box 59).

122 Operations subject to reversal of the taxable person : The total amount, in the reporting period, of:

• Deliveries of gold to which the rule contained in article 84, section One, number 2, letter b) of the Law applies and deliveries of investment gold referred to in article 140 of the same Law.

• The deliveries of goods and provision of services referred to in Article 84 One. 2 a), c), d), e), f) and g) of the Law.

123 Operations not subject to localization rules under special one-stop shop regimes:  The total amount, in the reporting period, of:

• Intra-Community distance sales of goods destined for other Member States of the European Union not subject to the provisions of Article 68, paragraph 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-taxable services, covered by the special regimes provided for in section 2 or 3 of Chapter XI of Title IX of the LIVA (foreign 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.

124 Operations subject to and covered by special one-stop shop regimes: The total amount, in the reporting period, of:

• Distance sales of imported goods subject to the Tax in the territory of application 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 one 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 cash basis regime, 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 basis regime is applicable, which would have accrued in the settlement period in accordance with the general accrual rule contained in article 75 LIVA (that is, as if the special cash basis regime had not been applied to them).

63 Quota , of the deliveries of goods and services to which the cash basis regime is applicable, which have accrued in the settlement period in accordance with the general accrual rule contained in article 75 LIVA (that is, as if the special cash basis regime had not been applied to them).

Amounts of purchases of goods and services to which the special cash basis regime is applicable or affected in accordance with the general accrual rule contained in art. 75 LIVA.

74 Taxable base, of the amounts of purchases of goods and services to which the special cash basis regime is applicable or affected in accordance with the general accrual rule contained in article 75 LIVA (that is, as if the special cash basis regime had not been applied to them).

75 Supported quota, for the amounts of the acquisitions of goods and services to which the special regime of the cash criterion is applicable or affected 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 applied to them).

RESULT

76 Regularization of quotas art. 80. Five.5 LIVA. In cases where there has been a change in the tax base by the taxpayer of an operation that is totally or partially unpaid, the recipient of the operation who is a businessperson or professional and has applied a pro rata, must record in this box the amount corresponding to the incurred fees that could not be deducted and for which he 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 Regularization of Quotas under art. 80 will be recorded with the corresponding sign. Five.5 LIVA (box 76).

65 Taxpayers who jointly pay taxes 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 record 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 offsetting the quotas from previous periods. The amount in this box will be the same as 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 Navarre, 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 quotas included in the documents containing the settlement made by the Administration received during the settlement period shall be recorded.

This box may only be completed when the requirements established in article 74.1 of the Value Added Tax Regulations are met.

110 Outstanding amounts to be offset from previous periods: The amount of the contributions to be offset from previous periods shall be recorded with a positive sign. If the taxpayer pays taxes jointly to several Administrations, he/she will record in this box, exclusively, the balance to be offset before the State Administration.

78 Amounts to be offset from previous periods applied in this period: The amount of the contributions to be offset from previous periods that are applied in the period subject to self-assessment shall be recorded with a positive sign.

87 Amounts to be offset from previous periods pending for subsequent periods: The amount of the contributions to be offset from previous periods pending application at the end of the period subject to self-assessment because they have not been applied in the same shall be recorded with a positive sign. The amount in this box must equal the difference between the amount entered in box 110 and the amount entered in box 78.

In no case will the amount of the contributions 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 period 4Q or month 12) the result of the annual regularization will be recorded, with the corresponding sign, in accordance with the Laws approving 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 this difference must be increased or decreased by the amount of the appropriate adjustment, recorded in box 68.

70 Results to be entered from previous self-assessments or administrative settlements corresponding to the year and period of self-assessment : Exclusively in the case of supplementary declaration , the amount paid for previous self-assessments and corresponding to the same fiscal year and period of the self-assessment will be recorded.

109 Refunds agreed by the Tax Agency as a result of the processing of previous self-assessments corresponding to the year and period subject to the self-assessment : Exclusively in the case of supplementary declaration, the amount of the refunds obtained from previous self-assessments and corresponding to the same fiscal year and period of the self-assessment will be recorded 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 offset in box (72) (in the form through the “Select Income/Refund” tab).

The result of the self-assessment may not be TO BE OFFSET, if box (78) is filled in, that is, if pending offset fees generated in previous periods had 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 recorded. 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 contributions 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 credited to you, which must include the total amount in box (110).

Taxpayers registered in the monthly return registry: If the result of the self-assessment (box 71) is negative, you may request a refund of the balance in your favor, stating the International Bank Account Code (IBAN), Bank or Savings Bank and office where you want the refund to be paid, as well as the amount of the refund.

Other taxpayers : If the last self-assessment of the year (that of month 12 or period 4Q) has a negative result and you wish to request a refund of the balance in your favor at the end of the year, you must state the account number, Bank or Savings Bank and office where you wish the refund to be paid, as well as the amount thereof. (In the form you must select the “Select Income/Return” tab).

(7) Income

If your settlement shows a positive balance, fill in the box with the amount of the payment. If you make the payment by direct debit, fill in the International Bank Account Number (IBAN) for the debit. The amount will match the amount in box 71. (In the form you must select the “Submit declaration” tab). From 2024, the possibility of direct debiting payments from accounts opened in a non-collaborating entity belonging to the Single Euro Payments Area (SEPA Area) has been incorporated.

(8) Complementary

An “X” will be marked in the box indicated for this purpose when this declaration is complementary to another or other self-assessments previously submitted for the same concept and corresponding to the same fiscal year and period. In such a case, the 13-digit identification number from the previous declaration must also be entered in this section. If more than one declaration has been previously submitted, the identification number of the last one will be recorded.

Note: A supplementary self-assessment will only be submitted when it is intended to correct errors or omissions in a previous declaration that have resulted in a result that is lower than expected. Therefore, the supplementary self-assessment must result in an amount to be paid that is higher than that of the previous self-assessment, or a negative amount to be offset in the following self-assessments, or a lower amount to be returned than that previously determined.

The rectification of previously submitted self-assessments for any other reason shall not give rise to the submission of supplementary self-assessments, without prejudice to the taxpayer's right to request the Tax Authority to rectify them when he or she considers that their legitimate interests have been harmed in any way or that their submission has led to undue payments, in accordance with the provisions of articles 120.3 and 221.4 of Law 58/2003, of 17 December, General Tax Law (BOE of the 18th), provided that the Tax Authority has not made a final or provisional settlement for the same reason and the four-year period referred to in article 66 of the aforementioned General Tax Law has not elapsed.

However, it should be noted that the taxpayer may proceed with the rectification without having to submit a supplementary self-assessment under the terms provided for and in the cases permitted in article 89. Five of the Law regulating VAT.

In the supplementary self-assessment, all the data referred to in the boxes of form 303 must be entered with their correct amounts, which will completely replace those reflected in identical boxes in the previous declaration.

Supplementary self-assessments must be made using the official form that was in force during 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 are excluded from the obligation to submit the annual summary declaration of Value Added Tax (Form 390):

• Taxpayers required to submit periodic self-assessments, with a quarterly settlement period, who pay taxes only in common territory and carry out exclusively the following activities:

  1. Activities that are subject to the simplified regime of Value Added Tax, and/or

  2. Urban real estate leasing activity.

The exclusion from the obligation to submit the annual summary declaration of Value Added Tax provided for in this section will be maintained in the event that taxpayers also carry out activities for which there is no obligation to submit periodic self-assessments.

• Taxpayers who keep registration 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 summary declaration of Value Added Tax must complete the specific section reserved for them, required for these purposes in the self-assessment form for the Tax corresponding to the last settlement period of the year, in relation to the information on the type of economic activities to which their declaration refers, where applicable, on the applicable pro rata percentage, differentiated sectors and percentages of taxation to various Administrations, as well as the detail of the total volume of operations carried out in the year.

Statistical data:

The activity/ies to which the declaration refers. The activity or activities carried out by the taxpayer to which the declaration refers will be described, differentiating as the main activity the activity with the greatest volume of operations in the year.

B Key. A code will be assigned based on the activity carried out:

C Heading IAE. The Economic Activities Tax heading, where applicable, of the activity carried out will be stated.

D Economic operations with third parties. If the taxpayer has carried out transactions with any person or entity for which he or she is required to file the annual declaration of transactions 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 should be excluded:

• 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.

• Self-consumption of goods included in letters c) and d) of number 1 of article 9 of the VAT Law.

  Exempt transactions included in boxes 93, 94 and 83 and transactions included in boxes 84 and 85 will not be included either.

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 intra-Community services provided for the year shall be recorded.

94 Exports and other exempt operations with the right to deduction the following shall 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 ).

• The amount of the taxable bases corresponding to the refunds made during the year as a result of exports carried out under the passenger regime. Enter with a positive sign (see example boxes 14 and 15).

• The amount of operations exempt from Tax under the provisions of articles 23 and 24 of the VAT Law.

• The amount of services provided related to imports and the compensation for which is included in the taxable base for imports.

• The amount of exempt services provided in application of the special regime for travel agencies (article 143 of the VAT Law ).

• Zero-rate operations.

83 Exempt operations without 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 localization 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 are not subject to the provisions of article 68, section four of the Law, except when 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 shall be declared in box 123. 

• Distance sales of goods imported from third countries or territories not subject to the Tax in the territory of application, except those covered by the special regime provided for in section 4 of Chapter XI of Title IX of the LIVA (Import Regime), in which case they shall be declared in box 123.

• Non-taxable services, except for 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 Union regime), which will be included in box 123.

• Supplies of goods subject to installation or assembly in other Member States.

• Any other delivery of goods and provision of services not subject to the application of the localization rules (in the latter case, provided they do not have to be included in box 93).

125 Operations subject to as with reversal of the passive subject: The total amount of:

• Deliveries of gold to which the rule contained in article 84, section One, number 2, letter b) of the Law applies and deliveries of investment gold referred to in article 140 of the same Law.

• The deliveries of goods and provision of services referred to in Article 84 One. 2 a), c), d), e), f) and g) of the Law.

126 Operations not subject to localization rules under special one-stop shop regimes:  The total amount will be recorded as follows:

• Intra-Community distance sales of goods destined for other Member States of the European Union not subject to the provisions of Article 68, paragraph 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-taxable services, covered by the special regimes provided for in section 2 or 3 of Chapter XI of Title IX of the LIVA (foreign 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 one-stop shop regimes: The total amount of:

• Distance sales of imported goods subject to the Tax in the territory of application 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 one 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 octíes shall be recorded. One of 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 Special regime operations in agriculture, livestock and fishing: If the taxpayer also carries out any activity covered by the special regime for agriculture, livestock and fishing, he/she will indicate in this box the amount of the deliveries of goods and provision of services covered by said special regime, including the compensation received.

96 Operations carried out by taxpayers covered by the special regime of the equivalence surcharge: 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 Special regime operations involving used goods, works of art, antiques and collector's items: The total amount, excluding Value Added Tax, of the taxable and non-exempt deliveries of goods made by the taxpayer during the calendar year under the special regime for used goods, works of art, antiques and collector's items, shall be recorded, whether the method of determining the taxable base by means of the profit margin of each operation or the overall profit margin has been used.

98 Special regime operations for travel agencies: The total amount, excluding Value Added Tax, of the taxable and non-exempt services provided by the taxpayer during the calendar year under the special travel agency regime shall be recorded.

79 Deliveries of real estate, financial transactions and non-routine investment gold transactions: The amount of deliveries of real estate, subject to the Tax, shall be recorded when they do not constitute the usual activity of the taxpayer, and the amount of financial operations in Article 20. One.18 of the VAT Law that have the same consideration.

99 Deliveries of capital 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 must be completed by any taxpayer exempt from submitting Form 390 who applies the prorated rule for carrying out operations with 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 taxpayer and in accordance with the table at the end of these instructions will be recorded.

501, 506, 511, 516 and 521 Total amount of operations: The total amount of deliveries of goods and services provided by the taxpayer, including those that do not give rise to the right to deduct, corresponding to the activity in question, shall be recorded.

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 right to deduction: The total amount of the deliveries of goods and services that give rise to the right to the deduction, made by the taxpayer, corresponding to the activity in question, shall be recorded.

For the calculation of the amount of transactions eligible for deduction, the transactions 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 apportionment applies or an “E” if the special apportionment is applied by the taxpayer.

504, 509, 514, 519 and 524 % Prorated: The final percentage will be entered in this box based on the operations of the financial year corresponding to the activity in question.

ACTIVITIES WITH DIFFERENTIATED 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 noted that in this section there is no need to break down the operations by tax rate.

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 incurred quotas that are fully or partially deductible and the deductible quotas of the Value Added Tax, incurred in the acquisition of goods and services directly related to the activity, which are not excluded from the right to deduction, shall be recorded, after applying, where applicable, the pro rata rule. The amount of the tax base shall be recorded, in any case, without prorating.

VAT deductible in domestic operations. Capital goods

Boxes 702 and 703. The amount of the taxable bases of those incurred quotas that are fully or partially deductible and the deductible quotas of the Value Added Tax, incurred in the acquisition of investment goods directly related to the activity, which are not excluded from the right to deduction, will be recorded exclusively, after applying, where applicable, the pro rata rule or the deduction percentage in the case of partial allocation. The amount of the tax base shall be recorded, in any case, without prorating.

VAT deductible on imports. Current assets

Boxes 704 and 705 . The amount of the taxable bases of those quotas paid that are totally or partially deductible, and the deductible quotas of the Value Added Tax, paid on imports of goods and operations assimilated to imports that are directly related to the activity, which are not excluded from the right to deduction, shall be recorded, after applying, where applicable, the pro rata rule. The amount of the tax base shall 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 quotas paid that are totally or partially deductible, and the deductible quotas of the Value Added Tax, paid on imports of capital goods and operations similar to imports related to capital goods that are directly related to the activity, which are not excluded from the right to deduction, shall be recorded, after applying, where appropriate, the pro rata rule or the deduction percentage in the case of partial allocation. The amount of the tax base shall be recorded, in any case, without prorating.

VAT deductible in intra-community acquisitions. Current assets

Boxes 708 and 709 . The amount of the taxable bases of those supported quotas that are totally or partially deductible, and the deductible quotas of the Value Added Tax, accrued in the intra-community acquisitions of goods directly related to the activity, which are not excluded from the right to deduction, will be recorded, after applying, where appropriate, the pro rata rule. The amount of the tax base shall be recorded, in any case, without prorating.

VAT deductible in intra-community acquisitions. Capital goods

Boxes 710 and 711 . The amount of the taxable bases of those supported quotas that are totally or partially deductible, and the deductible quotas of the Value Added Tax, accrued in the intra-community acquisitions of investment goods directly related to the activity, which are not excluded from the right to deduction, will be recorded, after applying, where appropriate, the pro rata rule or the deduction percentage in the case of partial allocation. The amount of the tax base shall 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 fully or partially deductible and the amount of compensation paid to taxpayers under 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 applicable, the pro rata rule, shall be recorded. The amount of purchases will be recorded, in any case, without being prorated.

Rectification of deductions

Boxes 714 and 715. The amount of the taxable base and the corrected and regularized deductible quotas will be recorded in the self-assessments for the year. Corrections that have been regularized in self-assessments of previous years will not be included. If the result of the correction 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 assets made in previous periods shall be recorded, including, where applicable, the regularization of deductions prior to the start of the activity. If the result of the regularization implies a reduction in the deductions, it will be recorded 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.