Instructions

VAT- SELF-ASSESSMENT

ENTRY OF THE VAT TO THE IMPORT CLEARED BY CUSTOMS.

HELP - PRESENTATION 303

Instructions on Form 303

TO DRAW UP AND FILE FORM 303, YOU CAN:

Access via the option:Electronic submission.
- Presentation and helpdesk Pre303.(whether or not you are taxed under the general system or under the simplified system on an exclusive or non-exclusive basis).
- Taxpayers who pay tax exclusively to a Regional Administration and who have opted to defer payment of the VAT on importation previously settled by Customs, should only access the presentation through the specific procedure created in this section.
The form must be submitted electronically (with an electronic certificate or Cl@ve PIN).

The filing method that allowed the form 303 to be printed out for its filing on paper ("pre-filing") for self-assessments of form 303 corresponding to the tax year 2023 and subsequent years has been eliminated .

To prepare and file form 303 corresponding to previous years to 2023 you must access "Previous years".

Bear in mind that for years prior to 2017, a return must be filed or a different form filled out depending on whether you pay tax under the general system or the simplified system (on an exclusive basis or not).

WAYS OF SUBMITTING THE DECLARATION:

The INDIVIDUALS, who are not obliged to use an electronic certificate, may file their tax returns using Cl@ve PIN.

TAXPAYERS NOT OBLIGED TO USE AN ELECTRONIC CERTIFICATE:The Public Administrations, those taxpayers assigned to the Central Delegation for Large Taxpayers or to any of the Management Units for Large Companies, 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 obliged to file electronically via the Internet with a recognised electronic certificate (electronic certificate or DNI-e).

DEADLINE FOR SUBMISSION:

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 return form 390 must be filed, the deadline for filing will be from 1 to 30 January.

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 ISSUES

OBLIGED TO DECLARE ON FORM 303

Form 303 shall be filed by:

Those taxpayers whose settlement period coincides with the calendar quarter, including persons or entities that apply the special simplified system regulated in Chapter II of Title IX of Law 37/1992, of 28 December, 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 paid".

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

Declaration "with request for return".

The outcome of returns shall be "with request for refund" if the settlement amount (box 71) is negative and a refund is requested.

Returns 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 taxpayer registered in the monthly refund register (Article 30 RIVA).

Declaration "to be offset".

The outcome of returns shall be "to be offset" if the settlement amount (box 71) is negative and a refund is not requested.

Zero result" declaration

Returns shall have a "zero outcome" when the settlement amount is zero.

No activity" declaration

The outcome of the return shall be "No activity" when no amounts have been accrued or withheld during the period in question.

IDENTIFICATION (1)

If the filing is made by means of a form, these boxes will be provided mostly filled in except for those which must be reported by the taxpayer at the time of filing, e.g. the option and waiver of the special apportionment to be exercised by the taxpayer.

The taxpayer's identification details are entered here.You must also state whether any of the following situations apply.In the case of accessing through the procedure "Submission of the payment of VAT on import settled by Customs (Exclusively foral taxation)", you only need to fill in the details identifying the taxpayer and the circumstance that you are a taxpayer who pays tax exclusively to a Foral Administration and who has opted to defer the payment of the VAT on import previously settled by Customs.

If this option is ticked, it will only be possible to fill in box 77 corresponding to "VAT on import settled by Customs pending payment", the result boxes and, where applicable, the boxes corresponding to complementary self-assessment.
In all other cases, the situations to be reported after filling in the identification data are as follows:
- If you are registered in the monthly refund registry:
- If you pay taxes in the simplified system only.
- If it is a joint self-assessment (article 71.6 of RIVA).
- If you have entered into an arrangement with creditors in the period corresponding to the self-assessment, in which case you must:
  - o enter the date within the liquidation period on which the order declaring bankruptcy was made (day, month and year).
  - o state whether the self-assessment includes taxable events occurring in the settlement period itself prior to the declaration of insolvency (pre-insolvency) or whether it includes subsequent taxable events (post-insolvency).
- If you have opted for the special regime of the cash basis (art. 163 undecies LIVA) or you are the recipient of operations to which the aforementioned special regime applies, you must tick the corresponding boxes.
- If the taxable person opts for the application of the special pro-rata in accordance with the provisions of Article 103.Two.1st of the LIVA you must tick the corresponding box.Likewise, the corresponding box must also be ticked when opting for the revocation of the application of the special apportionment in accordance with the provisions of article 103.Two.1st of the LIVA. These options can only be exercised in the self-assessment corresponding to the last settlement period of the year.
- If the taxable person voluntarily keeps the registry books of VAT through the Electronic Headquarters of the AEAT, in accordance with the provisions of Article 68 bis of the RIVA, this box must be ticked.
- Only in the self-assessment corresponding to the last settlement period of each year, the taxable person must indicate whether he is exempt from submitting the annual summary return of VAT.
  
  Remember: The following taxpayers are excluded from the obligation to file the annual Value Added Tax summary return (Form 390):
  - Taxpayers obliged to submit periodic self-assessments, with a quarterly settlement period, who, being taxed only in the common territory, carry out exclusively the following activities:
    1. Activities taxed under the simplified value added tax system, and/or
    2. Leasing of urban real estate.
    The exclusion from the obligation to file the annual Value Added Tax summary return provided for in this indent shall continue to apply where taxable persons also carry out activities for which there is no obligation to file periodic self-assessments.
  - Taxpayers who keep their registry 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 Value Added Tax return-summary will not apply if there is no obligation to file the self-assessment corresponding to the last settlement period of the year.

Taxpayers excluded from the obligation to file the annual Value Added Tax summary return must complete the specific section reserved for them, required for this purpose on the self-assessment tax return form corresponding to the last settlement period of the year, with information on the type of economic activities to which their return refers, where applicable, on the applicable pro-rata percentage, differentiated sectors and percentages of taxation to various Administrations, as well as details of the total volume of transactions carried out in the financial 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 return of VAT must indicate whether their annual volume of transactions for the year is other than zero or not.

DEVENGO (2)

Exercise

You must insert the four digits of the year corresponding to the monthly or quarterly period reflected in the return.

Period

You must insert, accordingly:

Two figures for the month for which the return is being submitted, as set out below:01=January;02=February;03=March;04=April;05=May;06=June;07=July;08=August;09=September;10=October;11=November;12=December.
The quarterly period according to the following table:
- Q1 = 1st Quarter
- Q2 = 2nd Quarter
- 3T = 3rd quarter
- 4Q = 4th Quarter

LIQUIDATION (3)

GENERAL REGIME

Boxes on form 303 in which to declare transactions with the new rates as from 2023.

	Type	Boxes
VAT due	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	VAT is not deductible and is not declared.
Deductible VAT	Other	28 et seq.
AIB.VAT due	All, including zero	10 11
AIB.Deductible VAT	Zero	VAT is not deductible and is not declared.
AIB.Deductible VAT	Other	28 et seq.

VAT Accrued

01 to 09 and
150 a 155
Boxes 150, 151 and 152 show the taxable amounts taxed at the rate of 0% and the resulting tax liability.

Boxes 01, 02 and 03 show the taxable amounts taxed at the rate of 4% and the resulting tax liability.

Boxes 153, 154 and 155 show the taxable amounts taxed at the rate of 5% and the resulting tax liability.

Boxes 04, 05 and 06 show the taxable amounts taxed at the rate of 10% and the resulting tax liability.

Boxes 07, 08 and 09 show the taxable amounts taxed at the rate of 21% and the resulting tax liability.
10 and 11

In the space reserved for "intra-Community acquisitions of goods and services", the taxable amounts corresponding to the total intra-Community acquisitions of goods and services made in the tax assessment period and the resulting tax liability shall be entered.
12 and 13

The taxable bases and amounts accrued in the settlement period due to investments made by the taxpayer are to be entered (Article 84.One.2.º and 4.º of the Law of VAT) when they originate from transactions other than those entered in boxes 10 and 11.
14 and 15

Modification of bases and quotas:the sign corresponding to the changes to taxable bases and transaction amounts shall be used when applicable under the provisions of Article 80 of the VAT Law (Article 24.1 and 24.2 of the VAT Regulation), in addition to any other change to bases and amounts.

In the case of travelling sales, the taxable bases and amounts corresponding to refunds under this system during the settlement period shall be reduced in the return.The amount of the reduction of the tax bases for returns in traveller records shall be entered with a plus sign in box 60 and, where appropriate, in box 94 of the self-assessment for the last settlement period of the financial year.

Example of reduction of bases and quotas for refund of VAT under the travellers' regime:

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

In Form 303 for March, for returns on the basis of travellers, "A" must fill in 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, Company A must complete Box 94 (because it is exempt from filing 390 at the monthly settlement period):
Box 94:1,000
In none of the cases of modification should the modified bases and quotas be broken down by tax rates.If the change entails the reduction of bases and amounts, a minus sign shall be used.
156 to 158 and
16 a 24

The space reserved for the equivalence surcharge shall show the taxable bases taxed, where applicable, at the rates of 0, 0.5%, 0.62%, 0.62%, 1.4%, 5.2% and 1.75%, the applicable rate and the resulting tax liability.
Surcharges of 1.75 shall be entered in boxes 156, 157 and 158.
The surcharges of 0%, 0.5% and 0.62% shall be entered in boxes 16, 17 and 18.In the event that operations at the equivalence surcharge rates of 0%, 0.5% and 0.62% must be included simultaneously in the same self-assessment tax return, the sum of the IB corresponding to all the rates shall be included in box 16 of form 303, in box 18 of form 303 the sum of the quotas corresponding to all the rates and in box 17 of form 303 the rate to which a greater quota corresponds shall be indicated.

Surcharges of 1.4 shall be entered in boxes 19, 20 and 21.

The surcharges of 5.2 shall be entered in boxes 22, 23 and 24.

25 and 26

Modifications of equivalence surcharge bases and quotas:The modification of taxable bases and the equivalence surcharge for transactions involving any of the causes provided for in Article 80 of the LIVA (Article 24, paragraph 1 and 2 of RIVA) shall be recorded with the appropriate sign;if the change entails the reduction of bases and the equivalence surcharge, a minus sign shall be used.

VAT Deductible

In the event that the company undertakes exempt operations without the right to deduction, the proportionality rule must be applied to the payments made.In any case, the bases shall appear without prorating having been applied.

28 a 39

The taxable bases and the amount of deductible tax amounts paid shall be inserted, after applying, as applicable, the proportionality rule, distinguishing between whether they entail current operations or operations with capital goods (Article 108 VAT Law).
40 and 41

The taxable base amount and the corrected deductible amounts paid shall be inserted, reflected in the self-assessments filed for the year.Rectifications that have been regularised in self-assessments of previous periods will not be included (article 24, section 2.b) of RIVA).If the outcome of the correction entails a reduction in deductions, a minus sign shall be used.
42

The amount of compensation paid to taxable persons covered by the special scheme for agriculture, livestock farming and fisheries, after applying the pro rata rule, where applicable, shall be entered.
43

The result of the adjustment of deductions for capital goods shall be recorded, including, where applicable, the adjustment of deductions prior to the start of the activity.If the outcome of the adjustment entails a reduction in deductions, a minus sign shall be used.
44

The result of the adjustment of the provisional deductions made during the financial year as a result of the application of the corresponding definitive pro rata percentage shall be recorded.It shall only be filled in for Q4 or month 12, or in the event that activities cease.

SIMPLIFIED REGIME

a) Agricultural, livestock and forestry activities

Details corresponding to agricultural, livestock and forestry activities, which feature below, shall be inserted in this section.

Code	Activity
01	Intensive pig and poultry farming.
02	Intensive farming of laying hens, and sheep, goats and cows for dairy production.
03	Intensive farming of beef cattle and rabbits.
04	Intensive farming of breeding pigs and cattle and other forms of livestock farming, whether intensive or extensive, not explicitly included under other headings
05	Intensive farming of sheep and goats for meat.
06	Breeding, keeping and fattening poultry
07	Beekeeping.
08	Other secondary activities and services carried out by farmers, stock farmers or those registered for forestry activities that are excluded from the special agriculture, livestock and fishing system of Value Added Tax and the breeding, keeping and fattening of livestock other than poultry.
09	Secondary activities carried out by farmers, stock farmers or those registered for forestry activities that are not included in the special agriculture, livestock and fishing system of Value Added Tax.
10	Uses that correspond to the assignor as part of agricultural activities undertaken as part of the share-farming system, dedicated to obtaining agricultural products that are not included in the following sections.
11	Uses that correspond to the assignor as part of agricultural activities undertaken as part of the share-farming system, dedicated to obtaining feed.
12	Uses that correspond to the assignor as part of agricultural activities undertaken as part of the share-farming system, dedicated to obtaining textiles and tobacco.
13	Uses that correspond to the assignor as part of forestry activities undertaken as part of the share-farming system.
14	Transformation, production or manufacture of natural produce to make cheese.
15	Transformation, production or manufacture of natural produce to make table wine.
16	Transformation, production or manufacture of natural produce to make denomination of origin wine.
17	Transformation, production or manufacture of natural produce to make products other than those mentioned above.

Activity code:the code assigned to each activity shall be entered in the first column of the table.

Volume of income:the total volume of income generated by the activity during the period, excluding current or capital subsidies, indemnities, as well as VATand, where applicable, the equivalence surcharge levied on the operation, shall be stated.Concerning activities as part of which natural products are transformed, produced or manufactured, the value of natural products used in the process shall be entered, at their market price.

IMPORTANT: Q1, Q2, Q3:the total volume of revenue shall be that of the quarter;4T: the total volume shall be that of the financial year.

Index of amount accrued by current operations:the rate of the tax to be paid, which appears in the Ministerial Order approving the rates or modules applicable to each sector of activity, shall be stated.

Accrued contribution:the quota for each sector of activity shall be obtained by multiplying the amount shown in the "volume of revenue" box by the relevant "current operations quota rate".

To be filled in during the first three quarters (Q1, Q2 and Q3)

Percentage payment on account: the percentage established for the payment on account in accordance with the provisions of the Ministerial Order approving the rates or modules applicable to each sector of activity shall be entered.

A On-account payment:the amount of the payment on account to be made in accordance with the provisions of the Ministerial Order approving the rates or modules applicable to each sector of activity shall be stated for each activity.In order to quantify the quarterly amount of the revenue on account, the quota accrued for current operations shall be estimated by applying the corresponding "quota accrued for current operations index" to the total volume of revenue for the quarter, excluding current or capital subsidies and indemnities, as well as the VAT, and the percentages established for each activity shall be applied to it.

Only to be filled in during the 4th quarter

Supported fees:the amount of the taxes borne or paid for current operations in the financial year for the acquisition or importation of goods and services other than fixed assets, destined to the development of the activity, in the terms established in Chapter I of Title VIII of the Law of VAT, fixed assets being considered for these purposes the elements of the fixed assets.Agricultural compensation paid by taxpayers on the purchase of goods or services from businesses subject to the special agriculture, livestock and fishing system may also be deducted.To cover amounts paid that are difficult to substantiate, 1% of the amount paid on current operations shall be added to the value of amounts paid.

B Annual amount derived from the simplified system:the result of deducting from the tax due for current transactions the tax borne or paid for current transactions shall be entered.

B) Activities under the simplified system (except agricultural, livestock and forestry)

Activity:the heading of the Tax on Economic Activities (IAE) shall be entered.

No. of module units:the number of units corresponding to the modules foreseen shall be stated.Thus, if module 1 reflects the staff employed and module 2 the electrical power used in an activity, in the box corresponding to MODULE 1, the number of persons employed shall be inserted and in the box corresponding to MODULE 2, the number of kilowatts contracted.If the module amount is not a whole number, it shall be stated to two decimal places.

IMPORTANT:Q1, Q2 and Q3 the initially applicable modules and corrective indices shall be those corresponding to the base data referring to 1 January of each year.If the base data for each module is not a whole number, it shall be stated to two decimal places.When base data cannot be established on the first day of the year, for the purposes of the on-account payment, the figure corresponding to the previous year shall be used.This rule shall be applied to seasonal activities.If the previous year, no activity was performed, the corrective indexes and modules initially applicable shall be those corresponding to the base data on the date that activities started.4Q The modules actually used in the financial year shall be reported.

Amount:the result of multiplying the number of module units employed, used or installed in the activity by the quantity assigned to each of them in the Ministerial Order approving them.

C Amount accrued in current operations:the tax payable on current transactions shall be the sum of the amounts corresponding to the modules provided for.

D Reductions:the value of the reduction resulting from applying the percentage reduction established either in the authorisation granted by the tax administration, for exceptional circumstances on an individual basis, or by the Ministry of Finance and Public Administrations via the Ministerial Order for exceptional circumstances of a general nature, fires, flooding, etc., to the amount accrued in current operations (C), shall be entered.

To be filled in during the first three quarters (Q1, Q2 and Q3)

Z Corrective index for seasonal activities: the corrective index should be entered where applicable.The corrective index applicable shall be entered for seasonal activities as per the following table, or, as applicable, the index established in the Ministerial Order approving the indexes or modules:

	Corrective index
Up to 60 days of season	1.50
61 to 120 days of season	1.35
From 121 to 180 days of season	1.25

Activities typically carried out during specific days of the year, whether consecutive or alternating, provided that the total does not exceed one hundred and eighty days per year, shall be considered seasonal activities.

E On-account payment percentage: the percentage established for the payment on account in accordance with the provisions of the Ministerial Order approving the rates or modules applicable to each sector of activity shall be entered.

IMPORTANT Q1-2021.

Calculation of the amount to be paid from the deposit corresponding to the first quarter of 2021.(Article 9.5 of Royal Decree-Law 35/2020).

Entrepreneurs who carry out activities covered by the simplified regime other than those of agriculture, livestock and forestry may reduce by 20 % the percentages for the calculation of the payment on account corresponding to the first quarterly instalment of the financial year 2021, established in number 3 of the Instructions for the application of the rates and modules in the VAT of Annex II of the Order HAC/1155/2020, of 25 November.

This reduction shall be 35 per cent for retail trade, hotel and catering and transport 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 On-account payment:the amount of the payment on account to be made in accordance with the provisions of the Ministerial Order approving the rates or modules applicable to each sector of activity shall be stated for each activity.Generally speaking, the on-account payment of the amount resulting from the simplified system shall be calculated based on the modules established for each activity and the corrective indexes and percentages applicable, as appropriate.For the purposes of the on-account payment, the corrective indexes and modules initially applicable shall be those corresponding to the base data on 1 January each year.If the base data for each module is not a whole number, it shall be stated to two decimal places.When base data cannot be established on the first day of the year, for the purposes of the on-account payment, the figure corresponding to the previous year shall be used.This rule shall be applied to seasonal activities.If the previous year, no activity was performed, the corrective indexes and modules initially applicable shall be those corresponding to the base data on the date that activities started.

In the case of seasonal activities, the "activity correction 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

For secondary business or professional activities, the quarterly payment amount shall be calculated by applying the amount assigned to the “Amount of commissions or considerations” module (ITL) to the total quarterly amount generated by said secondary activity.Thus, the on-account payment shall be calculated as follows:

F= [ (C) - (ILT) - (D)] * (E) + ILT

* ITL:module total amount of lottery-related commissions

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

Only to be filled in during the 4th quarter

G Current operations input fees:the amount of the taxes borne or paid for current operations in the financial year for the acquisition or importation of goods and services other than fixed assets, destined to the development of the activity, in the terms established in Chapter I of Title VIII of the Law of VAT, fixed assets being considered for these purposes the elements of the fixed assets.Agricultural compensation paid by taxable persons for the purchase of goods or services from entrepreneurs covered by the special scheme for agriculture, livestock and fisheries may also be deducted, in accordance with the provisions of Article 130 of the Law on VAT. To the amount of the input tax shall be added 1% of the amount of the tax due for current transactions in respect of input tax that is difficult to justify.

H Corrective index for seasonal activities:the corrective index should be entered where applicable.The corrective index applicable shall be entered for seasonal activities as per the following table, or, as applicable, the index established in the Ministerial Order approving the indexes or modules:

	Corrective index
Up to 60 days of season	1.50
61 to 120 days of season	1.35
From 121 to 180 days of season	1.25

I Result:the difference between the tax due and the tax borne on current transactions, including those which are difficult to justify, shall be entered.Concerning seasonal activities, said amount shall be multiplied by the corrective index set out in the preceding box.

J Minimum quota percentage:the percentage established for each activity in the Order approving the rates and modules of the simplified special scheme of VAT shall be entered.

K Refund of input tax paid in other countries: the amount of refunds of input tax paid in other countries for the purchase of goods or services used in the development of the activity shall be recorded.

L Minimum payment:The result of applying the percentage established for each activity in the Order approving the rates and modules to the amount of the tax due for current operations indicated in box C after taking into account the reductions, shall be entered.However, if refunds of amounts paid in other countries on the purchase of goods or services used in the conduct of business activities have been received, the minimum payment of said amount shall be increased.

Concerning seasonal activities, said minimum payment shall be multiplied by the corrective seasonal index.

M Amount derived from the simplified system.For each activity, the higher of the following amounts shall be recorded:that entered in box I and that entered in box L.

Activities A) +B) Simplified regime results (Only to be completed in the 4th quarter)(

48
Sum of the contributions derived from the simplified regime: Enter in this box the result of the operation indicated in the self-assessment with the appropriate sign.48 = B₁ + B₂.... + M₁+ M₂...
49
Sum of interim income for the year: Enter in this box the result of adding together the amounts of the payments on account made during the year.
50
Result: 50 = 48 - 49

To be filled in during any settlement period

Accrued contributions

51
Intra-Community acquisitions of goods: the total sum of the amounts due in the settlement period for the taxable and non-exempt intra-Community acquisitions of goods shall be entered.However, the taxpayer may settle these amounts in the return-settlement corresponding to the last settlement period of the year.
52
Delivery of fixed assets: the amount of the accrued charges for deliveries made in the liquidation period of tangible fixed assets and transfers of intangible fixed assets shall be entered.However, the taxpayer may settle these amounts in the return-settlement corresponding to the last settlement period of the year.
53
VAT accrued due to reverse charge: the total amount of the tax due for reverse charge (Article 84 One 2.º and 4.º of the Law on VAT) shall be entered.

N.B. intra-EU purchases of services shall be included, as shall all other circumstances resulting in investments by the taxpayer.
54
Total resulting quota: the following result shall be recorded according to the settlement period:

If Q1, Q2, Q3:the sum of boxes 47, 51, 52 and 53, with the appropriate sign.

If Q4:the sum of boxes 50, 51, 52 and 53, with the appropriate sign.

VAT deductible:

55 Acquisition or importation of fixed assets:the total amount of input tax paid or paid in the period for the acquisition or importation of fixed assets, which are deductible according to Title VIII of the VAT Law , shall be recorded.

IMPORTANT: The amounts paid in the purchase of transport elements concerning which no refund has been requested under Form 308 must also be included.

56 Regularisation of investment goods: Only to be filled in during the 4th quarter, the result of the regularisation of deductions on capital goods recognised in previous periods shall be entered, including, as applicable, the regularisation of deductions prior to the start of the delivery of goods or provision of services corresponding to business or professional activities.If the outcome of the adjustment entails a reduction in deductions, a minus sign shall be used.

57 Sum of deductions:Total deductions: the result of adding together boxes 55 and 56 shall be entered 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) shall be entered with the appropriate sign.

ADDITIONAL INFORMATION

59 Intra-EU delivery of goods and services:the amount of exempt intra-Community supplies of goods made during the settlement period, in accordance with the provisions of Article 25 of the Value Added Tax Act, and the amount of intra-Community supplies of services during the settlement period shall be entered.

60 Exports and similar transactions:the total amount of the following tax-exempt transactions in the reporting period shall be reported:

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 Law of VAT.
The taxable bases corresponding to the returns under the travellers' regime carried out in the settlement period.Enter with a plus sign (see example in boxes 14 and 15).
The deliveries and service provisions referred to in Articles 22 and 64 of the Law.
The exempt operations indicated in Articles 23 and 24 of said Law.
Transactions carried out under the special scheme for travel agencies that are exempt under Article 143 of the Law on VAT.
Zero-rated transactions.
The amount of operations indicated shall be construed as the total sum of the corresponding considerations, including advance payments or, in the absence thereof, internal values corresponding to exports sent or delivered and services provided.

120 Transactions not subject to localisation rules (except those included in box 123): the total amount, for the period covered by the declaration, of:

Intra-Community distance sales of goods, non-taxable supplies of goods destined for other Member States of the European Union which are not subject to VAT by virtue of the provisions of Article 68(4) of the Law, unless they are covered by the special regime provided for in section 3 of Chapter XI of Title IX of the VAT Law (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 VAT in the territory of application of the tax, unless they are covered by the special regime provided for in section 4 of Chapter XI of Title IX of the VAT Law (Import Regime), in which case they shall be declared in box 123.
Non-taxable supplies of services, except for intra-Community supplies of services, included in box 59, and those covered by the special schemes provided for in section 2 or 3 of Chapter XI, Chapter XI of Title IX of the VAT Law (Foreign scheme or Union scheme), which shall be included in box 123.
supplies of goods for installation or assembly in other Member States.
Any other supply of goods and services not subject to the localisation rules (in the latter case as long as they are not to be included in box 59).

122 Reverse chargeable transactions:the total amount, for the period covered by the declaration, of:

Supplies of gold to which the rule contained in Article 84(1)(2)(b) of the Act applies and supplies of investment gold as referred to in Article 140 of the Act.
The transactions referred to in Article 84 One.2 a), c), d), e), f) and g) of the Law shall also be included.

123 Transactions not subject to localisation rules under special one-stop-shop regimes: the total amount, for the period covered by the declaration, of:

Intra-Community distance sales of goods destined for other Member States of the European Union that are not subject to VAT pursuant to the provisions of Article 68(4) of the Law, under the special regime provided for in Section 3 of Chapter XI of Title IX of the VAT Law (Union Regime).
Distance sales of goods imported from third countries or territories not subject to VAT in the territory of application of the tax, under the special regime provided for in Section 4 of Chapter XI of Title IX of the VAT Law (Import Regime).
The provision of services not subject to VAT under the special regimes provided for in Section 2 or 3 of Chapter XI of Title IX of the VAT Law (Foreign Regime or Union Regime).
Any other transaction 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 transactions.

124 Transactions subject to and covered by the special one-stop-shop regimes:the total amount, for the period covered by the declaration, of:

Distance sales of imported goods subject to VAT in 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 VAT Law.
Any other transaction 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 transactions.

Only for taxpayers falling within the special cash-based system and for recipients of transactions affected by the same system:

Amounts of supplies of goods and services to which the special cash basis regime has been applied and which have been accrued in accordance with the general accrual rule contained in Article 75 of the VAT Law.

62 Taxable base, of the delivery of goods and provision of services to which the cash-based system applies, accrued in the settlement period as per the general accrual rule set out in Article 75 of the VAT Law (in other words, as if the special cash-based system had not been applied to them).

63 Amount, of the delivery of goods and provision of services to which the cash-based system applies, accrued in the settlement period as per the general accrual rule set out in Article 75 of the VAT Law (in other words, as if the special cash-based system had not been applied to them).

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

74 Taxable base, of the amounts corresponding to the acquisition of goods and services to which the cash-based system applies or has an impact, as per the general accrual rule set out in Article 75 of the VAT Law (in other words, as if the special cash-based system had not been applied to them).

75 Tax paid, on the amounts corresponding to the acquisition of goods and services to which the cash-based system applies or has an impact, as per the general accrual rule set out in Article 75 of the VAT Law (in other words, as if the special cash-based system had not been applied to them).

RESULT

76 Regularization of payments Art. 80.Cinco.5ª LIVA.In cases where the taxable person has modified the taxable amount of a transaction which is totally or partially unpaid, the recipient of the transaction who is a business or professional and who has applied a pro rata, must enter in this box the amount corresponding to the input tax which he was unable to deduct and for which he is liable to the tax authorities.

64 Sum of results:the sum of the result of the general scheme (box 46), the result of the simplified scheme (box 58) and the Regularisation of contributions art. 80 shall be entered with the appropriate sign.Cinco.5ª LIVA (box 76).

65 Taxable persons who pay tax jointly to the State Administration and the Provincial Councils of the Basque Country (Law 12/2002 of 23 May 2002, BOE of 24 May and 15 June 2002) or to the Autonomous Community of Navarre (Law 28/1990 of 26 December 1990, BOE of 27 December 1990) shall enter in this box the percentage of the volume of transactions in the common territory.Other taxpayers shall enter 100% in this box.

66 Payable to the State Administration:the attributable result shall be recorded before the offsetting of quotas for previous periods.The amount in this box shall match the amount in box 64, unless the taxpayer must pay tax on a joint basis to the State Administration and the Provincial Councils of the Basque Country or the Autonomous Community of Navarre, in which case, the amount shall be calculated as follows:66 = 64 x 65.

77 VAT on importation settled by Customs and pending collection: the amount of the import tax quotas included in the documents containing the assessment documents issued by the administration received in the assessment period shall be recorded.

This box may only be filled in if the requirements set out in Article 74.1 of the Value Added Tax Regulation are satisfied.

110 Amounts pending offset from earlier periods: the amount of the contributions to be offset from previous periods shall be entered with a positive sign.If the taxpayer pays tax on a joint basis to different Administrations, only the balance to be offset against the State Administration shall be entered in this box

78 Amounts to offset for earlier periods applied in this period the amount of the tax to be offset from previous periods applied in the period covered by the self-assessment shall be entered with a positive sign.

87 Amounts to offset for earlier periods outstanding for subsequent periods:the amount of tax to be offset from previous periods pending application at the end of the period covered by the self-assessment because it has not been applied in that period shall be entered with a positive sign.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 shall the amount of tax to be offset in subsequent periods that has been generated in the period covered by the self-assessment be included in this box.

68 Annual regularisation:In the last self-assessment of the year (that of the period 4Q or month 12), the result of the annual adjustment as provided for in 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 Autonomous Community of Navarre shall be included, with the appropriate sign, in the last self-assessment of the year (that of period 4Q or month 12).

69 Result:69 = 66 + 77 – 78 + 68.However, if the taxpayer pays tax jointly to different Administrations, said difference shall be increased or decreased by the corresponding regularisation value, entered in box 68, in the final self-assessment of the year.

70 Results to be paid from previous self-assessments or administrative settlements corresponding to the year and period of the self-assessment:Only in the case of complementary return, the amount paid for previous self-assessments corresponding to the same year and period of the self-assessment shall be stated.

109 Refunds agreed by the Tax Agency as a result of the processing of previous self-assessments corresponding to the year and period covered by the self-assessment:Only in the case of complementary return, the amount of refunds obtained for previous self-assessments and corresponding to the same tax year and period of the self-assessment shall be entered in this box.

71 Result of the settlement:enter in this box the result of the operation indicated with the appropriate sign:71 = 69 - 70 + 109.

(4) Compensation

If the result in box (71) is negative, the amount to be offset may be inserted in box (72) (on the form in the "Select Deposit/Refund" tab).

The result of self-assessment cannot be TO OFFSET if box (78) is completed, i.e. if outstanding amounts to be offset generated in previous periods have been applied in 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, enter 1,000 in box (78) and 200 in box (87).

If you choose to offset amounts from previous assessment periods, enter the maximum possible amount.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, enter 200 in box (78).

(5) No activity

If no amounts have been accrued or paid during the period to which the return applies, mark this box with an “X”.

(6) Return

If you choose to claim a refund, you must enter the full amount of the credit balance, which must include the total amount in box (110).

Taxable persons 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 favour, and you must state the International Bank Account Number (IBAN), Bank or Cashier's Office where you wish the refund to be paid, as well as the amount of the refund.

Other taxable persons:if in the last self-assessment of the year (for the 12th month or 4Q period) the result is negative and you wish to request a refund of the balance in your favour at the end of the year, you must state the number of the account, bank or savings bank and office where you wish the refund to be paid, as well as the amount of the refund.(In the form you have to select the tab "Select Entry/Return").

(7) Payment

If the result of your self-assessment is positive, fill in the box with the amount payable.If you are paying by direct debit, please fill in the International Bank Account Number (IBAN).The amount shall coincide with the amount in box 71.(In the form you have to select the tab "Select Entry/Return").

(8) Supplementary

Insert an “X” in the box indicated for this purpose if the return supplements another self-assessment or multiple self-assessments filed previously for the same income and corresponding to the same year and period.Under these circumstances, the 13-digit identification number of the previous return must also be inserted.If more than one return has been filed previously, the identification of the most recent return shall be inserted.

Important:a supplementary self-assessment shall only be submitted when its purpose is to regularise errors or omissions in a previous return that have led to a lower result than the one due.Therefore, the supplementary self-assessment must contain an amount payable higher than the amount in the previous self-assessment, or a negative amount to be offset in consequent self-assessments, or to be refunded for a sum less than previously calculated.

The correction of self-assessments filed previously for any other reason shall not justify the filing of supplementary self-assessments, notwithstanding the taxpayer's right to ask the tax administration to correct the aforementioned self-assessments when you believe that your legitimate interests have been compromised or their filing has resulted in amounts being wrongly paid, pursuant to the provisions of Articles 120.3 and 221.4 of Law 58/2003, of 17 December, on General Taxation (Official State Gazette of 18 December 2003), provided that the tax administration has not proceeded with the definitive or provisional settlement on the same grounds and that the four-year deadline referred to in Article 66 of the aforementioned General Taxation Law has not elapsed.

However, it should be noted that the taxable person may proceed with the rectification without the need to submit a complementary self-assessment under the terms provided for and in the cases allowed under Article 89.Five of the Law regulating the VAT.

As part of the supplementary self-assessment, all details referred to in the boxes of Form 303 shall be entered, along with the correct sums; amounts entered shall replace those featuring in the same boxes in the previous return.

Supplementary self-assessments shall be filed using the official form in force during the year and period corresponding to the previous return.

EXCLUSIVELY TO BE COMPLETED IN THE LAST SETTLEMENT PERIOD BY TAXPAYERS WHO ARE EXEMPT FROM THE ANNUAL SUMMARY RETURN OF IVA (FORM 390)

The following taxpayers are excluded from the obligation to file the annual Value Added Tax summary return (Form 390):

Taxpayers obliged to submit periodic self-assessments, with a quarterly settlement period, who, being taxed only in the common territory, carry out exclusively the following activities:
1. Activities taxed under the simplified value added tax system, and/or
2. Leasing of urban real estate.

The exclusion from the obligation to file the annual Value Added Tax summary return provided for in this indent shall continue to apply where taxable persons also carry out activities for which there is no obligation to file periodic self-assessments.

Taxpayers who keep their registry 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 Value Added Tax return-summary will not apply if there is no obligation to file the self-assessment corresponding to the last settlement period of the year.

Taxpayers excluded from the obligation to file the annual Value Added Tax summary return must complete the specific section reserved for them, required for this purpose on the self-assessment tax return form corresponding to the last settlement period of the year, with information on the type of economic activities to which their return refers, where applicable, on the applicable pro-rata percentage, differentiated sectors and percentages of taxation to various Administrations, as well as details of the total volume of transactions carried out in the financial year.

Statistical data:

A Activity/s to which the declaration refers.The activity or activities carried out by the taxable person to which the return refers shall be described, distinguishing as main activity the activity or activities with the highest volume of transactions in the financial year.

B Key.A code shall be entered according to the activity carried out:

	Code
Lessors of real estate.	A01
Independent livestock farming	A02
Other business activities not included in the two previous subtypes.	A03
Professional activities of an artistic or sporting nature.	A04
Other professional activities.	A05
Agricultural activity.	B01
Dependent livestock activity.	B02
Forestry.	B03
Production of mussels in mussel beds.	B04
Fishing activity, except mussel production activity in rafts.	B05
Uninitiated activities.	C

C Epigraph IAE. The Economic Activities Tax Code, if applicable, of the activity carried out shall be stated.

D Economic transactions with third parties.If the taxable person has carried out transactions with any person or entity for which he/she is obliged to submit the annual declaration of transactions with third parties, mark an "X" in this box.

Transactions carried out in the year

80 Transactions under the general system: the total amount, excluding VAT and, where applicable, the equivalence surcharge, of the supplies of goods and services carried out by the taxable person during the calendar year under the general scheme of VAT shall be entered. However, the following operations should be excluded:

Operations undertaken from permanent establishments located outside the territory in which Spanish VAT applies, when the costs corresponding to said operations are not borne by permanent establishments located inside the aforementioned territory.
Self-supply of goods included in letters c) and d) of number 1 of Article 9 of the Law on VAT.

Exempt transactions included in boxes 93, 94 and 83 and transactions included in boxes 84 and 85 shall also not be included.

81 Operations that would have accrued VAT if the special cash-based system had been applied according to the general rule on accrual in Article 75 of the VAT Law:se shall record the amount of the transactions carried out to which the special cash basis scheme of VATapplies, as if they had not been subject to the special cash basis scheme.For the purposes of determining the volume of transactions, these transactions are deemed to have been carried out when they take place or, where applicable, when the accrual of VAT has occurred in accordance with Article 75 of the Law on VAT.

93 Intra-Community supplies of goods and services shall state the amount of intra-Community supplies of goods exempt under the provisions of Article 25 of the Value Added Tax Act and the amount of intra-Community supplies of services for the year.

94 Exports and other exempt transactions with the right to deduct shall be recorded:

The total sum of the consideration for exports and deemed exports or, failing this, the inland values of the transactions in question (Articles 21 and 22 of the Law on VAT).
The amount of taxable bases corresponding to refunds undertaken during the year as a result of exports made under the passengers' system.Enter with a plus sign (see example in boxes 14 and 15).
The amount of transactions exempt from tax under the provisions of Articles 23 and 24 of the Law on VAT.
The amount of service provisions relating to imports and the consideration of which is included in the taxable base for imports.
The amount of exempt services supplied under the special scheme for travel agents (Article 143 of the Law on VAT).
Zero-rated transactions.

83 Exempt transactions without the right to deduct:the amount of transactions exempted without the right to deduct, such as those referred to in Article 20 of the Law on VAT, shall be entered.

84 Transactions not subject to localisation 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 which are not subject to VAT by virtue of the provisions of Article 68(4) of the Law, unless they are covered by the special regime provided for in section 3 of Chapter XI of Title IX of the VAT Law (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 VAT in the territory of application of the tax, unless they are covered by the special regime provided for in section 4 of Chapter XI of Title IX of the VAT Law (Import Regime), in which case they shall be declared in box 123.
Non-taxable supplies of services, except for intra-Community supplies of services, included in box 59, and those covered by the special schemes provided for in section 2 or 3 of Chapter XI, Chapter XI of Title IX of the VAT Law (Foreign scheme or Union scheme), which shall be included in box 123.
supplies of goods for installation or assembly in other Member States.
Any other supply of goods and services not subject to the location rules (in the latter case provided that they are not to be included in box 93).

125 Reverse chargeable transactions:the total amount of:

Supplies of gold to which the rule contained in Article 84(1)(2)(b) of the Act applies and supplies of investment gold as referred to in Article 140 of the Act.
The transactions referred to in Article 84 One.2 a), c), d), e), f) and g) of the Law shall also be included.

126 Transactions not subject to localisation rules under special one-stop-shop regimes: the total amount of:

Intra-Community distance sales of goods destined for other Member States of the European Union that are not subject to VAT pursuant to the provisions of Article 68(4) of the Law, under the special regime provided for in Section 3 of Chapter XI of Title IX of the VAT Law (Union Regime).
Distance sales of goods imported from third countries or territories not subject to VAT in the territory of application of the tax, under the special regime provided for in Section 4 of Chapter XI of Title IX of the VAT Law (Import Regime).
The provision of services not subject to VAT under the special regimes provided for in Section 2 or 3 of Chapter XI of Title IX of the VAT Law (Foreign Regime or Union Regime).
Any other transaction 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 transactions.

127 Transactions subject to and covered by the special one-stop-shop regimes:the total amount of:

Distance sales of imported goods subject to VAT in 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 VAT Law.
Any other transaction 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 transactions.

128 Intra-group transactions valued in accordance with articles 78 and 79 of LVAT:the total amount of the supplies of goods and services taxed in accordance with Article 163 oct. shall be entered.One of the LIVA, valued in accordance with Articles 78 and 79 of the LIVA.

86 Operations under the simplified regime:the total amount, excluding VAT and, where applicable, the equivalence surcharge, of the activities to which the simplified scheme applies shall be stated.the total amount of supplies and services, excluding VAT and, where applicable, the equivalence surcharge, of the activities to which the simplified scheme applies shall be stated.

95 Transactions in the special system for agriculture, livestock and fisheries:if the taxable person also carries out any activity under the special scheme for agriculture, livestock farming and fisheries, he shall enter in this box the amount of the supplies of goods and services under that special scheme, including any compensation received.

96 Transactions by taxpayers under the special system with equivalence surcharge:if the taxpayer is a natural person or an entity under the system of income attribution for Personal Income Tax that carries out a retail trade activity to which the special equivalence surcharge system is applicable, he/she shall enter in this box the amount of the supplies of goods carried out within the scope of said special system, excluding VAT.

97 Transactions in the special system for second-hand goods, art, antiques and collectibles:the total amount, excluding value added tax, of the taxable and non-exempt supplies of goods carried out by the taxable person during the calendar year under the special scheme for second-hand goods, works of art, antiques and collectors' items, whether he has used the method of determining the taxable amount using the profit margin for each transaction or the overall profit margin, shall be entered.

98 Transactions in the special system for Travel Agencies:the total amount, excluding value added tax, of the taxable and non-exempt supplies of services carried out by the taxable person during the calendar year under the special scheme for travel agents shall be entered.

79 Deliveries of real estate, financial operations and non-standard gold investment:shall include the amount of deliveries of immovable property subject to tax where such they do not constitute the taxpayers usual activity, and the amount of the financial transactions referred to in Article 20.One.18 of the VAT Act which have the same status.

99 Delivery of capital goods:the amount of the supplies of goods, subject to tax, which in accordance with the provisions of Article 108 of the Law on VAT, have the nature of investment goods for the transferor, shall be recorded.

88 Total volume of transactions (Art. 121 Law VAT):the volume of transactions determined in accordance with Article 121 of the Law on VAT (88 = 80 + 81 + 93 + 94 + 94 + 83 + 83 + 84 + 125 + 126 + 127 + 128 + 86 + 95 + 96 + 97 + 98 - 79 - 99).

PRORRATA

This section shall be completed by any taxpayer exempt from filing form 390 who applies the pro-rata rule for carrying out transactions with the right to deduct and without the right to deduct at the same time.

For each activity, the following data shall be recorded:

500, 505, 510, 510, 515 and 520 CNAE...:the code corresponding to the National Classification of Economic Activities corresponding to each of the activities carried out by the taxable person should be entered in accordance with the table at the end of these instructions.

501, 506, 511, 516 and 521 Total amount of transactions:the total amount of the supplies of goods and services carried out by the taxable person, including those not giving rise to the right to deduct, in respect of the activity concerned, shall be entered.

For the purpose of calculating the total amount of transactions, the transactions referred to in Article 104 shall not be taken into account.Three of the Law of VAT.

502, 507, 512, 517 and 522 Amount of transactions eligible for deduction:the total amount of the supplies of goods and services, giving rise to the right of deduction, carried out by the taxable person, in respect of the activity concerned shall be entered.

The transactions referred to in Article 104 shall not be taken into account for the purpose of calculating the amount of transactions eligible for deduction.Three of the Law of VAT.

503, 508, 513, 513, 518 and 523 Type:a "G" should be entered if the general apportionment is applied or an "E" if the special apportionment is applied by the taxable person.

504, 509, 514, 519 and 524 % pro rata:enter in this box the definitive percentage on the basis of the transactions for the financial year for the activity concerned.

ACTIVITIES UNDER DIFFERENTIATED DEDUCTION SYSTEMS

This section shall be completed by any taxable person exempted from filing form 390 in the event that they carry out activities with differentiated deduction regimes (Article 101 of the Value Added Tax Law), and they must break down the section of VAT deductible for each of the differentiated sectors numbered sequentially (boxes 700 to 805).

It should be noted that transactions should not be broken down by tax rate in this section.

VAT DEDUCTIBLE:GROUP 1

VAT deductible in domestic transactions.Current goods and services

Boxes 700 and 701.The total amount of the taxable bases of those input tax payments which are deductible in full or in part and the deductible value added tax payments made on the acquisition of goods and services directly related to the activity, which are not excluded from the right to deduct, shall be entered, after applying, where applicable, the pro rata rule.The amount of the taxable amount shall in any case be entered without apportionment.

VAT deductible in domestic transactions.Investment goods

Boxes 702 and 703.Only the amount of the taxable bases of those input tax payments which are fully or partially deductible, and the deductible value added tax payments made on the acquisition of capital goods directly related to the activity, which are not excluded from the right to deduct, after applying, where applicable, the pro rata rule or the percentage of deduction in the case of partial allocation, shall be recorded.The amount of the taxable amount shall in any case be entered without apportionment.

VAT deductible on imports.Current goods

Boxes 704 and 705.The amount of the taxable bases of those payments made which are fully or partially deductible and the deductible value added tax payments made on imports of goods and transactions assimilated to imports which are directly related to the activity and which are not excluded from the right to deduct, after applying, where applicable, the pro rata rule, shall be recorded.The amount of the taxable amount shall in any case be entered without apportionment.

VAT deductible on imports.Investment goods

Boxes 706 and 707.The amount of the taxable bases of those instalments paid which are fully or partially deductible, and the deductible value added tax instalments paid on imports of capital goods and transactions assimilated to imports relating to capital goods which are directly related to the activity, which are not excluded from the right to deduct, after applying, where applicable, the pro-rata rule or the percentage of deduction in the case of partial allocation, shall be recorded.The amount of the taxable amount shall in any case be entered without apportionment.

VAT deductible on intra-Community acquisitions.Current goods

Boxes 708 and 709.The amount of the taxable amount of the input tax base which is deductible in full or in part, and the deductible value added tax on intra-Community acquisitions of goods directly related to the activity, which are not excluded from the right to deduct, after applying, where applicable, the pro rata rule, shall be recorded.The amount of the taxable amount shall in any case be entered without apportionment.

VAT deductible on intra-Community acquisitions.Investment goods

Boxes 710 and 711.The amount of the taxable bases of the input tax which is deductible in full or in part, and the deductible value added tax on intra-Community acquisitions of capital goods directly related to the activity, which are not excluded from the right to deduct, after applying, where applicable, the pro rata rule or the percentage of deduction in the case of partial allocation, shall be recorded.The amount of the taxable amount shall in any case be entered without apportionment.

Offsets in the special system for agriculture, livestock and fisheries

Boxes 712 and 713.The amount of purchases of products and services giving rise to the payment of compensation which is deductible in whole or in part and the amount of compensation paid to taxable persons covered by the special scheme for agriculture, livestock farming and fisheries in transactions directly related to the activity and not excluded from the right to deduct, after applying, where appropriate, the pro rata rule, shall be entered.The amount of the purchases shall in any case be entered on a non-pro rata basis.

Rectification of deductions

Boxes 714 and 715.The amount of the taxable amount and of the rectified deductible amounts adjusted in the self-assessments for the financial year shall be entered.Rectifications that have been regularised in the self-assessments of previous years will not be included.If the outcome of the correction entails a reduction in deductions, a minus sign shall be used.

Regularisation of capital goods

Box 716.The result of the adjustment of deductions for investment goods made in previous periods shall be recorded, including, where applicable, the adjustment of deductions prior to the start of the activity.If the outcome of the adjustment entails a reduction in deductions, a minus sign shall be used.

For the rest of the sections "VAT DEDUCTIBLE:GROUP": The instructions to be considered for each cell shall be the same as those described for the cells corresponding to Group 1 with the same description.