Instructions
VAT
Group of organisations. Single model
Monthly self-assessment
HELP - PRESENTATION 322
Instructions for model 322
REQUIRED TO DECLARE IN FORM 322
Form 322 will be used by those taxpayers who are part of a group of entities, in accordance with the provisions of article 163.quinquies.One of the Tax Law, and have chosen to apply the special regime provided for in Chapter IX Title IX of Law 37/1992, of December 28, on Value Added Tax.
FORM OF PRESENTATION OF THE DECLARATION
Mandatory online with a recognized electronic certificate.
FILING PERIOD
For the settlement periods of July 2017 and following:
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From 1 to 30 of the month following the settlement period, or until the last day of February in the case of the self-assessment corresponding to the month of January.
ID
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In the event that it is accessed through the procedure "Presentation of Income of VAT on import settled by Customs (exclusively regional taxation)", you must complete the identification data of the taxable person, the circumstance that it is a taxable person who pays taxes exclusively before a Foral Administration and that has chosen to defer the payment of the VAT on import previously settled by Customs, as well as the following data from the “Identification” section:
Group Number.
Consideration of dominant or dependent entity.
NIF of the parent entity.
If this option is checked, it will only be possible to complete box 77 corresponding to “ VAT on import settled by Customs pending entry”, the result boxes, and, if applicable, the boxes corresponding to complementary self-assessment.
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In all other cases, the identification data of the taxpayer, as well as the following, will be recorded:
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Group Number.
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Consideration of dominant or dependent entity.
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NIF of the parent entity.
You must also check the corresponding box if any of the following circumstances apply:
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If the regime established in article 163.sexies.Five of the LIVA is applicable.
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If you are registered in the Monthly Return Registry.
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If you are the recipient of operations to which the special cash-based regime applies.
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If you choose to apply the special apportionment in accordance with the provisions of article 103.Two.1 of the LIVA.
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If you choose to revoke the application of the special apportionment in accordance with the provisions of article 103.Two.1 of the LIVA.
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Only in the self-assessment corresponding to the last settlement period of each financial year, the taxable person must indicate whether he or she is exempt from submitting the annual VAT summary declaration.
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Remember: The following taxpayers are excluded from the obligation to file the annual summary declaration of Value Added Tax ## (Form 390) :
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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:
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Activities that are subject to the simplified regime of Value Added Tax, and/or
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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.
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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.
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Only in the self-assessment corresponding to the last settlement period of each year, taxable persons who are exempt from submitting the annual summary declaration of VAT must indicate whether their annual volume of operations for the year is different from zero or not.
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ACCRUAL
Financial year
You must enter the four digits of the year to which the monthly period for which you are filing the declaration corresponds.
Period
You must indicate the monthly period for which you are filing the declaration in two figures, as follows: 01=January; 02=February; 03=March; 04=April; 05=May; 06=June; 07=July; 08=August; 09=September; 10=October; 11=November; 12=December.
SETTLEMENT
Note:
Boxes 01 to 11, to 164, 171 to 173 and 39 to , which are specific for declaring intragroup transactions, must be used if the for the regime established in article 163.sexies.Five of the Law is applicable in the settlement declared and, in addition said option is applicable to the transaction declared. If both circumstances do not occur, the recording of transactions carried out between group entities will be carried out in the corresponding boxes not reserved for intra-group transactions.
GENERAL REGIME
VAT Accrued
VAT Deductible
In the event that the company carries out exempt operations without the right to deduction, it must apply the pro rata rule to the quotas incurred. In any case, the bases will be listed without prorating.
Liquidation (continued):
ADDITIONAL INFORMATION
- 71
Intra-Community deliveries 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.
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72
Exports and similar operations: The total amount, in the reporting period, of the following tax-exempt transactions shall be recorded:
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Exports outside the territory of the European Union, including definitive shipments to the Canary Islands, Ceuta and Melilla, in accordance with the provisions of article 21 of the VAT Law.
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The deliveries and provision of services referred to in Articles 22 and 64 of the Law.
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The exempt operations mentioned in articles 23 and 24 of said Law.
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Operations carried out in the special regime of travel agencies that are exempt by application of article 143 of the VAT Law.
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.
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120
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Operations not subject to localization rules (except those included in box 123) : The total amount, in the reporting period, of:
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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.
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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.
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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.
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Supplies of goods subject to installation or assembly in other Member States.
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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
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Operations subject to reversal of the taxable person: The total amount, in the reporting period, of:
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Deliveries of gold to which the rule contained in article 84, section One, number 2, letter b) of the Law applies and deliveries of investment gold referred to in article 140 of the same Law.
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The operations referred to in Article 84 One. 2 a), c), d), e), f) and g) of the Law.
123
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Operations not subject to localization rules under special one-stop shop regimes: The total amount, in the reporting period, of:
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Intra-Community distance sales of goods destined for other Member States of the European Union not subject to the provisions of Article 68, 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).
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Distance sales of goods imported from third countries or territories not subject to the Tax in the territory of application, covered by the special regime provided for in section 4 of Chapter XI of Title IX of the LIVA (Import regime).
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The provision of non-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).
124
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Operations subject to and covered by special one-stop shop regimes: The total amount, in the reporting period, of:
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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.
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Any other operation subject to and covered by one of the special regimes provided for in Chapter XI of Title IX of the LIVA.
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Exclusively for those taxpayers who are recipients of operations affected by the special cash-basis regime:
Amount 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.
SUPPLEMENTARY SELF-ASSESSMENT
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. Under these circumstances, the 13-digit identification number of the previous self-assessment must also be inserted. 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 self-assessment that have resulted in a result that is lower than expected. Therefore, the supplementary self-assessment must result in a higher positive amount, or a lower negative amount, than the previous self-assessment.
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 must be noted that the taxable person may proceed with the rectification without the need to submit a complementary self-assessment in the terms provided and in the cases admitted in article 89.Five of the VAT Regulatory Law.
In the supplementary self-assessment, all the data referred to in the boxes of form 322 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.
WITHOUT ACTIVITY
If no contributions have been accrued or borne during the period referred to in this declaration, mark this box with an “X”.
EXCLUSIVELY TO BE COMPLETED IN THE LAST SETTLEMENT PERIOD
The following taxpayers are excluded from the obligation to submit the annual summary declaration of Value Added Tax (Form 390) :
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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:
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Activities that are subject to the simplified regime of Value Added Tax, and/or
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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.
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Taxpayers who are required to 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:
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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.
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Clue. A code will be assigned based on the activity carried out:
Code Landlords 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 activity. B03 Mussel production in rafts. B04 Fishing activity, except for the activity of mussel production in rafts. B05 Activities not started. C - IAE epigraph. The Economic Activities Tax heading, where applicable, of the activity carried out will be stated.
Operations carried out 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 VAT regime. However, the following operations should be excluded:
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Operations carried out from permanent establishments located outside the territory of application of the Tax, when the costs related to said operations are not borne by permanent establishments located within the aforementioned territory.
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Self-consumption of goods included in letters c) and d) of number 1 of article 9 of the VAT Law.
Exempt transactions included in boxes 93, 94 and 83 and transactions included in boxes 84 and 85 will not be included either.
81
Operations to which, having applied the special cash basis regime, would have resulted in accruals in accordance with the general accrual rule contained in art. 75 LIVA: The amount of the operations carried out to which the special regime of the cash criterion of VAT applies, will be recorded, as if the special regime had not been applicable to them. of the cash criterion. 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 VAT Law.
93
Intra-Community supplies of goods and services exempt: The amount of intra-community deliveries exempt from tax will be recorded in accordance with the provisions of article 25 of the VAT Law and the amount of intra-community services provided for the year.
94
Exports and other exempt operations with the right to deduction: It shall be noted:
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The total sum of the consideration corresponding to exports and operations assimilated to export or, failing that, the values within the operations mentioned (articles 21 and 22 of the VAT Law).
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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.
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The amount of operations exempt from Tax under the provisions of articles 23 and 24 of the VAT Law.
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The amount of 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 ).
83
Exempt operations without the right to deduction: The amount of exempt operations without the right to deduction will be recorded, such as those mentioned in article 20 of the VAT Law.
84
Operations not subject to localization rules (except those included in box 126): The total amount of:
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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.
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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.
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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.
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Supplies of goods subject to installation or assembly in other Member States.
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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 reversal of the taxable person: The total amount of:
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Deliveries of gold to which the rule contained in article 84, section One, number 2, letter b) of the Law applies and deliveries of investment gold referred to in article 140 of the same Law.
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The operations 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:
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Intra-Community distance sales of goods destined for other Member States of the European Union not subject to the provisions of Article 68, 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).
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Distance sales of goods imported from third countries or territories not subject to the Tax in the territory of application, covered by the special regime provided for in section 4 of Chapter XI of Title IX of the LIVA (Import regime).
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The provision of non-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).
127
Operations subject to and covered by special one-stop shop regimes: The total amount of:
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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.
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Any other operation subject to and covered by one of the special regimes provided for in Chapter XI of Title IX of the LIVA.
128
Intragroup transactions valued in accordance with the provisions of articles 78 and 79 of the LIVA: The total amount of 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 of the deliveries and provision of services will be recorded, excluding the VAT itself and, where applicable, the equivalence surcharge, of the activities to which the regime applies simplified.
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 regime of attribution of income 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 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-standard 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 of 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.
TAX-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: CLUSTER": 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.