Instructions
VAT
Group of organisations. Single model
Monthly self-assessment
HELP - PRESENTATION 322
Model 322 Instructions
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.Uno 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 dominant 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 the rest of the cases, the identifying data of the taxable person will be recorded, as well as the following:
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Group Number.
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Consideration of dominant or dependent entity.
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NIF of the dominant entity.
Likewise, you must 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 enrolled in the Monthly Return Registry.
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If you are the recipient of operations to which the special regime of the Cash criterion is applied.
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If you choose to apply the special proportion in accordance with the provisions of article 103.Dos.1 of the LIVA.
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If you choose to revoke the application of the special proportion in accordance with the provisions of article 103.Dos.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 of the Tax are excluded from the obligation to present the annual summary declaration of the Value Added Tax (Form 390) :
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Taxpayers obliged to submit periodic self-assessments, with a quarterly settlement period, who, paying taxes only in common territory, exclusively carry out the following activities:
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Activities that are taxed under the simplified Value Added Tax regime, and/or
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Urban real estate leasing activity.
The exclusion of the obligation to submit the annual Value Added Tax Summary Declaration provided for in this script will be maintained in the event that taxable persons also carry out activities for which there is no obligation to submit periodic self-assessments.
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Taxable subjects who keep the record 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 Value Added Tax Summary Declaration must complete the specific section reserved for them, required for these purposes in the Tax self-assessment model corresponding to the last settlement period of the year, in relation , with information on the type of economic activities to which your declaration refers, if 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 operations carried out in the exercise.
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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.
ACCRUAL
Financial year
You must enter the four figures of the year to which the monthly period for which you make the declaration corresponds.
Period
You must enter with two figures the monthly period for which you make the declaration, according to the following correspondence: 01=January; 02=February; 03=March; 04=April; 05=May; 06=June; 07=July; 08=August; 09=September; 10=October; 11=November; 12=December.
SETTLEMENT
Note:
Boxes 01 to 11 and 39 to 44, which are specific to declare intragroup operations, must be used exclusively if the option for the regime established in article 163.sexies.Cinco LIVA (advanced modality) is applicable in the settlement period being declared. of the special regime of the group of entities in VAT) and in addition, this option is applicable to the declared operation. If both circumstances do not occur, the recording of the operations carried out between the group entities will be carried out in the corresponding boxes not reserved for intragroup operations.
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 contributions borne. In any case, the bases will appear without proration.
Settlement (continued):
ADDITIONAL INFORMATION
- 71
Intra-community deliveries of goods and services: The amount of exempt intra-community supplies of goods made during the liquidation period will be recorded, in accordance with the provisions of article 25 of the Value Added Tax Law and the amount of intra-community services provided during the liquidation period.
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72
Exports and similar operations: The total amount, in the reporting period, of the following tax-exempt operations will 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 inside, the goods exported, sent or delivered and the services provided.
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120
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Operations not subject to location rules (except those included in box 123) : The total amount, in the period subject to declaration, of:
-
Intra-Community distance sales of goods destined for other Member States of the European Union not subject to the provisions of article 68, section four of the Law, unless they are covered by the special regime provided for in section 3 of Chapter XI of the Title IX of the LIVA (Union Regime) in which case they will 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, unless they are covered by the special regime provided for in section 4 of Chapter XI of Title IX of the LIVA (Import Regime), in whose case will be declared in box 123.
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The provision of services not subject to them, except the provision of 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 regime of the Union), which will be included in box 123.
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Deliveries of goods to be installed or assembled in other Member States.
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Any other delivery of goods and provision of services not subject to the application of the location rules (in the latter case as long as they should not be included in box 59).
122
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Transactions subject to reversal of the taxable subject: The total amount, in the period subject to declaration, 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 and deliveries of investment gold referred to in article 140 of the same Law apply.
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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 location rules covered by the special single window 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, section 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-subject services, 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).
124
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Operations subject to and covered by the special single window regimes: The total amount, in the period subject to declaration, of:
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Distance sales of imported goods subject to 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 LIVA.
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Any other operation subject to and covered by any 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 regime of the cash criterion:
Amount of acquisitions of goods and services to which the special regime of the cash criterion applies or affects in accordance with the general accrual rule contained in art. 75 LIVA.
COMPLEMENTARY SELF-ASSESSMENT
It will be marked with an “X” in the box indicated for this purpose when this declaration is complementary to another or other self-assessments previously presented 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: The presentation of a complementary self-assessment will only proceed when the purpose of this is to regularize errors or omissions from another previous self-assessment that would have given rise to a result that was lower than due. Consequently, the complementary self-assessment must result in a higher positive amount, or a lower negative amount, than the previous self-assessment.
The rectification for any other reason of previously presented self-assessments will not give rise to the presentation of complementary self-assessments, without prejudice to the right of the taxpayer to request the Tax Administration to rectify them when they consider that they have harmed their legitimate interests in any way or that Its presentation has led to the making of undue income, in accordance with the provisions of articles 120.3 and 221.4 of Law 58/2003, of December 17, General Tax (BOE of 18), provided that it has not been carried out by the Tax Administration final settlement or provisional settlement for the same reason nor has the four-year period referred to in article 66 of the aforementioned General Tax Law 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 complementary self-assessment, all the data referred to in the boxes of form 322 will be recorded with their correct amounts, which will completely replace those reflected in the identical boxes of the previous declaration.
The complementary self-assessments must be formulated in the official model that was in force in the fiscal year and period to which the previous declaration corresponds.
WITHOUT ACTIVITY
If no fees 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 of the Tax are excluded from the obligation to present the annual summary declaration of Value Added Tax (Form 390) :
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Taxpayers obliged to submit periodic self-assessments, with a quarterly settlement period, who, paying taxes only in common territory, exclusively carry out the following activities:
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Activities that are taxed under the simplified Value Added Tax regime, and/or
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Urban real estate leasing activity.
The exclusion of the obligation to submit the annual Value Added Tax Summary Declaration provided for in this script will be maintained in the event that taxable persons also carry out activities for which there is no obligation to submit periodic self-assessments.
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Taxable subjects who are obliged to keep the Record 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 Value Added Tax Summary Declaration must complete the specific section reserved for them, required for these purposes in the Tax self-assessment model corresponding to the last settlement period of the year, in relationship, with information on the type of economic activities to which your declaration refers, if applicable, on the applicable pro rata percentage, differentiated sectors and percentages of taxation to various Administrations, as well as the details of the total volume of operations carried out. in exercise.
Statistical data:
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The activity or activities carried out by the taxable person to which the declaration refers will be described, differentiating as the main one that activity with a greater volume of operations in the year.
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Clue. A code will be assigned depending on the activity carried out:
Code Real estate lessors. A01 Independent livestock farming. A02 Rest of business activities not included in the two previous subtypes. A03 Professional activities of an artistic or sporting nature. A04 Rest of professional activities. A05 Agricultural activity. B01 Dependent livestock activity. B02 Forestry activity. B03 Production of mussels in punts. B04 Fishing activity, except mussel production activity in punts. B05 Activities not started. C - IAE heading. The Heading of the Tax on Economic Activities will be recorded, if applicable, of the activity carried out.
Operations carried out in 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 must 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.
Nor will exempt operations included in boxes 93, 94 and 83 or operations included in boxes 84 and 85 be included.
81
Transactions to which, having applied the special regime of the cash criterion, would have been accrued in accordance with the general accrual rule contained in article 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 deliveries of exempt goods and services: 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 will be stated:
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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 tax bases corresponding to the returns made during the year as a result of exports carried out under the traveler 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 the services provided related to the import and whose consideration is included in the tax base of the 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 location 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 not subject to the provisions of article 68, section four of the Law, unless they are covered by the special regime provided for in section 3 of Chapter XI of the Title IX of the LIVA (Union Regime) in which case they will 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, unless they are covered by the special regime provided for in section 4 of Chapter XI of Title IX of the LIVA (Import Regime), in whose case will be declared in box 123.
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The provision of services not subject to them, except the provision of 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 regime of the Union), which will be included in box 123.
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Deliveries of goods to be installed or assembled in other Member States.
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Any other delivery of goods and provision of services not subject to the application of the location rules (in the latter case as long as they should not be included in box 93).
125
Transactions subject to reversal of the taxable subject: 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 and deliveries of investment gold referred to in article 140 of the same Law apply.
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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 location rules covered by the special single window regimes: The total amount will be stated, 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, section 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-subject services, 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).
127
Operations subject to and covered by the special single window regimes: The total amount of:
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Distance sales of imported goods subject to 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 LIVA.
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Any other operation subject to and covered by any of the special regimes provided for in Chapter XI of Title IX of the LIVA.
128
Intragroup operations valued in accordance with the provisions of articles 78 and 79 of the LIVA: The total amount of the deliveries of goods and services that have been taxed in accordance with the provisions of article 163 octies will be recorded. One from 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
Operations under special regime for agriculture, livestock and fishing: If the taxable person also carries out any activity covered by the special regime for agriculture, livestock and fishing, he or she will record in this box the amount of the deliveries of goods and services covered by said special regime, including the compensation received.
96
Transactions carried out by taxable persons 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
Operations under special regime for used goods, art objects, antiques and collectibles: The total amount will be recorded, excluding Value Added Tax, of the deliveries of subject and non-exempt goods made by the taxable person during the calendar year under the special regime for used goods, art objects, antiques and collectibles, both if you have used the method of determining the tax base using the profit margin of each operation or the global profit margin.
98
Operations under special regime of travel agencies: The total amount, excluding Value Added Tax, of the subject and non-exempt services provided by the taxable person during the calendar year under the special regime for travel agencies will be recorded.
79
Deliveries of real estate and financial operations, not usual: The amount of the deliveries of real estate, subject to the Tax, will be recorded when they do not constitute the usual activity of the taxable person, and the amount of the financial operations of article 20. One.18 of the VAT Law that have the same consideration.
99
Deliveries of investment 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 will be completed by any taxable person exempt from submitting form 390 that applies the pro rata rule for carrying out operations with the right to deduction 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 taxable person and in accordance with the table that appears at the end of these instructions will be entered.
501, 506, 511, 516 and 521 Total amount of operations: The total amount of the deliveries of goods and services provided by the taxable person will be recorded, including those that do not give rise to the right to deduct, corresponding to the activity in question.
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 the right to deduction: The total amount of the deliveries of goods and services that give rise to the right to deduction, made by the taxable person, corresponding to the activity in question, will be recorded.
To calculate the amount of operations with the right to deduction, the operations 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 proportion applies or an “E” if it is the special proportion that applies to the taxable person.
504, 509, 514, 519 and 524 % Pro rata: The final percentage will be recorded in this box based on the operations of the year corresponding to the activity in question.
ACTIVITIES WITH DIFFERENT 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 taken into account that in this section the operations do not have to be broken down by tax types.
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 contributions borne that are totally or partially deductible and the deductible amounts of Value Added Tax, borne in the acquisition of goods and services directly related to the activity, which are not excluded from the tax, will be recorded. right to deduction, after applying, where appropriate, the pro rata rule. The amount of the tax base will be recorded, in any case, without prorating.
VAT deductible in domestic operations. Capital goods
Boxes 702 and 703. Exclusively, the amount of the tax bases of those contributions borne that are totally or partially deductible, and the amounts deductible of the Value Added Tax, borne in the acquisition of investment goods directly related to the activity, which are not They are excluded from the right to deduction, after applying, where appropriate, the pro rata rule or the deduction percentage in case of partial allocation. The amount of the tax base will be recorded, in any case, without prorating.
VAT deductible on imports. Current assets
Boxes 704 and 705 . The amount of the tax bases of those contributions paid that are totally or partially deductible, and the deductible amounts of Value Added Tax, paid on imports of goods and operations assimilated to imports that are directly related to the activity, will be recorded. , which are not excluded from the right to deduction, after applying, where appropriate, the pro rata rule. The amount of the tax base will 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 contributions paid that are totally or partially deductible, and the deductible amounts of the Value Added Tax, satisfied in the imports of investment goods and operations assimilated to imports related to investment goods, will be recorded. that are directly related to the activity, that are not excluded from the right to deduction, after applying, where appropriate, the pro rata rule or the deduction percentage in case of partial impact. The amount of the tax base will be recorded, in any case, without prorating.
VAT deductible in intra-community acquisitions. Current assets
Boxes 708 and 709 . The amount of the tax bases of those contributions borne that are totally or partially deductible, and the deductible amounts of Value Added Tax, accrued in intra-community acquisitions of goods directly related to the activity, which are not excluded from the right, will be recorded. to deduction, after applying, where appropriate, the pro rata rule. The amount of the tax base will be recorded, in any case, without prorating.
VAT deductible in intra-community acquisitions. Capital goods
Boxes 710 and 711 . The amount of the tax bases of those contributions borne that are totally or partially deductible, and the deductible amounts of Value Added Tax, accrued in intra-community acquisitions of investment goods directly related to the activity, which are not excluded, will be recorded. of the right to deduction, after applying, where appropriate, the pro rata rule or the deduction percentage in case of partial allocation. The amount of the tax base will 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 totally or partially deductible and the amount of compensation paid to taxable persons covered by 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 appropriate, the pro rata rule. The amount of purchases will be recorded, in any case, without prorating.
Rectification of deductions
Boxes 714 and 715. The amount of the tax base and the rectified deductible contributions, regularized in the self-assessments for the year, will be recorded. Those rectifications that have been regularized in self-assessments from previous years will not be included. If the result of the rectification 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 goods made in previous periods will be recorded, including, where appropriate, the regularization of deductions prior to the beginning of the activity. If the result of the regularization implies a reduction in deductions, it will be entered 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.