Instructions
VALUE ADDED TAX. APPLICATION FOR REIMBURSEMENT OF COMPENSATION IN THE SPECIAL REGIME FOR AGRICULTURE, LIVESTOCK AND FISHERIES.
MODEL 341
INSTRUCTIONS
THIS FORM WILL BE COMPLETED:
For taxpayers who, under the special regime for agriculture, livestock and fishing, have made deliveries of goods that are subject to export or dispatch or transport to another Member State and for services included in the special regime provided to recipients established outside the territory of application of the Tax, in accordance with the provisions of article 131.1° of Law 37/1992, of December 28, on Value Added Tax.
PRESENTATION FORMS:
Form 341 for the 2016 and subsequent years may be submitted:
-
With a recognized electronic certificate issued in accordance with the conditions established by Law 59/2003. It may be used by all taxpayers.
- With the Cl@ve PIN system or signature system with access code in a previous registration as an established user. It may be used by those taxpayers covered by the special regime for agriculture, livestock and fishing who are natural persons .
SUBMISSION DEADLINE:
This declaration must be submitted within the first twenty calendar days following each calendar quarter. The one corresponding to the last calendar quarter of the year must be submitted during the first thirty calendar days of the month of January of the following year.
COMPLETION:
(1) Identification
It will record the identification data of the taxpayer.
(2) Accrual
Financial year
You must enter the four digits of the year to which the quarterly period for which you are filing the declaration corresponds.
Period. According to the following table:
1T = 1st Quarter
2T = 2nd Quarter
3T = 3rd Quarter
4T = 4th Quarter
(3) Compensation
01 to 03
The total amount, in the period, of the deliveries of goods that are exported or shipped or transported to another Member State carried out within the scope of the special regime for agriculture, livestock and fishing and of the services included in the special regime provided to recipients established outside the territory of application of the Tax referred to in article 131.1.° of the VAT Law, corresponding to each percentage of compensation established in section five of article 130 of the aforementioned Law.
For the determination of the total amount of the aforementioned operations, the indirect taxes that tax said operations will not be computed, nor the accessory or complementary expenses charged separately to the purchaser, such as commissions, packaging, postage, transport, insurance, financial or others.
04 to 06
The compensation percentages established in section five of article 130 of the VAT Law will be recorded.
07 to 09
The amount of compensation will be recorded, resulting from applying the compensation percentage set in boxes 04-06 to the value indicated in boxes 01-03.
The last section will indicate the amount of compensation as well as the details of the account into which it must be paid.