Skip to main content

Information note and instructions for model 318

Form 318, “Value Added Tax.” Regularization of the tax proportions of the settlement periods prior to the start of the regular delivery of goods or provision of services” complies with the obligation established by section Nine of article 29 of Law 12/2002, of May 23, which approves the Economic Agreement with the Autonomous Community of the Basque Country.

Required to submit (art. 2 Order HAC/1270/2019, of November 5):

This new declaration must be submitted by the VAT taxpayers:

  • When the tax administration (regional/common) to which they are subject in the settlement period prior to the start of the regular performance of EB or PS changes with respect to that of subsequent settlement periods.

  • When the proportion in which they pay taxes to the different administrations (regional/common) varies substantially (when the proportion corresponding to any administration varies by at least 40%) in the settlement period prior to the start of the regular performance of EB or PS changes with respect to the subsequent settlement periods.

Contents of the statement:

These taxpayers must regularize the proportions of taxation to the Administrations corresponding to the liquidation periods prior to the moment in which the habitual realization of the deliveries of goods or provision of services corresponding to their activity begins, in accordance with the percentages of taxation to each of them corresponding to the first complete calendar year after the beginning of the aforementioned habitual realization of the deliveries of goods or provision of services corresponding to their activity.

Deadlines:

This information declaration must be submitted, where applicable, within the deadline for submitting the last declaration of the first full calendar year following the start of the delivery of goods or provision of services.

Submission methods:

You can submit your application with an electronic certificate, and in the case of individuals, also with a cl@ve Pin.

Completion instructions:

(1) Identification.

You must include the NIF, name and surname or company name of the declarant.

(2) Exercise.

You must enter the four digits of the year to which the declaration corresponds.

(3) Supplementary declaration.

The "Supplementary declaration" box will be marked with an "X" when the presentation of the declaration is intended to include data that, having to have been included in another declaration of the same fiscal year (2) previously presented, had been completely omitted in it or had been declared incorrectly.

The "Substitute declaration" box will be marked with an "X" when the purpose of submitting the declaration is to completely cancel and replace a previous declaration in which inaccurate or erroneous data had been included.

In the case of the presentation of complementary or substitute declarations, the 13-digit identification number corresponding to the previous declaration must also be entered in this section.

(4) Reason for submission and date of commencement of regular delivery of goods and provision of services.

Change of tax address . You must enter X in this box only in the following cases:

  • When the tax domicile is located in common territory in the year to which the declaration refers (2) and in regional territory in the years prior to the start of the regular delivery of goods and provision of services.

  • When the tax domicile is located in the regional territory in the year to which the declaration refers (2) and in the common territory in the years prior to the start of the regular performance of deliveries of goods and provision of services.

Start date of regular delivery of goods or provision of services .

You must indicate the date on which you began to regularly deliver goods or provide services.

(5) Tax percentages corresponding to the last settlement period of the first complete calendar year after the start of the regular performance of deliveries of goods or provision of services.

It must record the tax percentages corresponding to the State Administration and each of the regional administrations in the last VAT settlement period of the year to which the declaration refers (2).

(6) Returns obtained

You must record the total amount of VAT refunds obtained prior to the start of the usual delivery of goods or services, broken down by Administration.