Information note and instructions for model 318
Model 318, “Value Added Tax. Regularization of the tax proportions of the settlement periods prior to the beginning of the usual delivery of goods or services", complies with the obligation established by section Nine of article 29 of Law 12/2002, of 23 of May, by which the Economic Agreement with the Autonomous Community of the Basque Country is approved.
Obliged to present (art. 2 Order HAC/1270/2019, of November 5):
This new declaration must be submitted by the VAT taxpayers:
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When the tax administration (foral/common) to which they are subject in the settlement period prior to the start of the usual implementation of EB or PS changes with respect to that of subsequent settlement periods.
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When the proportion in which they pay taxes to the different administrations (foral/common) varies substantially (when the proportion corresponding to some administration varies by at least 40%) in the settlement period prior to the start of the usual realization of EB or PS changes with respect to that of subsequent settlement periods.
Content of the declaration:
These taxpayers must regularize the proportions of taxation to the Administrations corresponding to the settlement periods prior to the moment in which the usual delivery of goods or services corresponding to their activity begins, in accordance with the tax percentages to each one of them corresponding to the first full calendar year after the beginning of the aforementioned habitual delivery of goods or services corresponding to its activity.
Deadlines:
This informative declaration must be submitted, if applicable, within the deadline for submitting the last declaration of the first full calendar year after the start of the deliveries of goods or services.
Submission methods:
It may be presented with an electronic certificate, and in the case of natural persons, also with cl@ve Pin.
Completion instructions:
(1) Identification.
You must enter the NIF, name and surname or company name of the declarant.
(2) Exercise.
You must enter the four figures of the year to which the declaration corresponds.
(3) Supplementary declaration.
The "Complementary declaration" box will be marked with an "X" when the purpose of the presentation of the declaration is to include data that, should have been included in another declaration of the same year (2) presented previously, had been completely omitted in the same or that had been declared incorrectly.
The "Replacement declaration" box will be marked with an "X" when the purpose of the presentation of the declaration is to cancel and completely replace another 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 will also be recorded in this section.
(4) Reason for presentation and start date of the usual delivery of goods and services.
Change of tax address . You must enter X in this box exclusively in the following cases:
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When the tax domicile is located in common territory in the year to which the declaration refers (2) and in provincial territory in the years prior to the beginning of the habitual delivery of goods and services.
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When the tax domicile is located in provincial territory in the year to which the declaration refers (2) and in common territory in the years prior to the beginning of the habitual delivery of goods and services.
Start date of the usual delivery of goods or services .
You must enter the date on which the usual delivery of goods or services began.
(5) Tax percentages corresponding to the last settlement period of the first full calendar year after the start of the usual delivery of goods or 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.