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Instructions

VAT

Group of organisations. Model added

Monthly self-assessment

HELP - PRESENTATION 353

Instructions for model 353

REQUIRED TO DECLARE IN FORM 353:

Form 353 shall be submitted by the entity considered to be the dominant entity of the group of entities in accordance with the provisions of article 163 quinquies.Two of Law 37/1992, of December 28, on Value Added Tax, and shall include the results of the individual self-assessments of the respective liquidation period of the entities that make up the group and have chosen to apply the special regime regulated in Chapter IX Title IX of the Tax Law.

FORM OF PRESENTATION OF THE DECLARATION:

Mandatory online with a recognized electronic certificate.

SUBMISSION DEADLINE:

For the settlement periods of July 2017 and following:

  • 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.

For settlement periods prior to July 2017, the submission deadline was as follows:

  • From the 1st to the 20th of the month following the settlement period.

  • The self-assessment for the month of December will be submitted from January 1 to 30

GENERAL ISSUES:

The aggregate self-assessment (form 353) must be submitted once the individual self-assessments (form 322) of the entities that apply the special regime have been submitted, including that of the parent entity.

However, if any of these individual self-assessments have not been submitted within the established period for this purpose, the aggregate self-assessment of the group may be submitted, without prejudice to any actions that may be taken, where appropriate, due to the failure to submit said individual self-assessment.

Declaration "to be entered"

The declaration will be "to be paid" if the result of the settlement (box 05) is positive and the payment is actually made.

Declaration "with refund request"

The declaration will be "with refund request" if the liquidation result (box 05) is negative and a refund is requested.

Declarations with a refund request that do not correspond to the last settlement period of the financial year may only be processed as such if both the declarant and the rest of the group entities covered by this special regime are registered in the Monthly Refund Registry (Article 30 RIVA).

"To be compensated" statement

The declaration will be "to be offset" if the result of the settlement (box 05) is negative and no refund is requested.

“Zero result” statement

The statement will be "zero result" when the settlement result is zero.

"No activity" statement

The declaration will be "no activity" when no fees have been accrued or borne during the declared period.

ID

The identifying data of the declarant (dominant entity) will be recorded, as well as the Group Number assigned by the Tax Administration, state or regional, in the appropriate format.

You must also check the box that corresponds to the following situations, which must be identical in all entities of the group that have opted for this special regime:

  • If the regime established in article 163.sexies.Five of the LIVA (advanced modality) is applicable.

  • If they are registered in the Monthly Return Registry (Article 30 of the VAT Regulations).

You must indicate, where applicable, that it is a Group whose taxation must be regulated in accordance with regional regulations.

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.

GROUP ENTITIES THAT PAY TAXES UNDER THE SPECIAL REGIME

The following data from the self-assessment form 322 for the same period of the Parent Entity (declarant) shall be recorded:

  • Tax Code (NIF)

  • Result (box 68 of form 322). The declared amount in the aforementioned box will be entered. If “No activity” has been declared in said model, “0” (zero) will be entered.

  • Supporting document number for model 322.

Likewise, the following data from the respective self-assessments model 322 for the same period of all dependent entities covered by this special regime will be recorded individually:

  • NIF of the dependent entity.

  • Result (box 68 of form 322). The declared amount in the aforementioned box will be entered. If “No activity” has been declared in said model, “0” (zero) will be entered.

  • % participation at the end of the period. The percentage of participation, direct or indirect, held by the parent entity in the capital of the dependent entity at the end of the declared liquidation period will be stated.

  • Supporting document number for model 322.

SETTLEMENT

01 Total result (sum of the results of entities) : The result of adding the amounts declared in the “Result (box 68 mod. 322)” column will be recorded with the corresponding sign.

02 Pending amounts to be offset from previous periods . The amount of the contributions to be offset from previous periods shall be recorded with a positive sign. If the declarant pays taxes jointly to several Administrations, he/she will record in this box, exclusively, the balance to be offset corresponding to the State Administration.

08 Quotas to be offset from previous periods applied in this period . The amount of the contributions to be offset from previous periods that are applied in the period subject to self-assessment shall be recorded with a positive sign.

09 Amounts to be offset from previous periods pending for subsequent periods. The amount of the offsetting contributions from previous periods pending application at the end of the period subject to self-assessment because they have not been applied in the same will be recorded with a positive sign. The amount in this box must equal the difference between the amount entered in box 02 and the amount entered in box 08.

In no case will the amount of the contributions to be offset in subsequent periods that have been generated in the period subject to self-assessment be included in this box.

03 Result . 03 = 01 – 08. Enter in this box the result of the indicated operation, with the corresponding sign.

04 To deduct: Exclusively in the case of a supplementary declaration, to determine the amount to be entered in box 05, the result of the last declaration submitted for this same concept, corresponding to the same fiscal year and period, will be entered, but exclusively if in the previous declaration a payment has been made or the corresponding refund has been received.

05 Settlement result . 05 = 03 - 04: Enter in this box the result of the indicated operation, with the corresponding sign.

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. In such a case, the 13-digit receipt number of the previous self-assessment must also be entered in this section. If more than one declaration has been previously submitted, the identification number of the last one will be recorded.

Important: 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. Consequently, the supplementary self-assessment must result in a higher amount to be paid, or a negative amount to be offset in the following self-assessments, or a lower amount to be returned than that previously determined.

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 taxpayer can proceed with the rectification without
need to present a complementary self-assessment in the terms provided and in the cases admitted in article 89.Five of the Regulatory Law. of VAT.

In the supplementary self-assessment, all the data referred to in the boxes of form 353 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.

COMPENSATION

If the result in box 05 is negative, you can enter the amount to be offset in box 06.

The result of the self-assessment may not be TO BE OFFSET, if box 08 is completed, that is, if outstanding offset fees generated in previous periods have been applied to the self-assessment being submitted.

Example: If box [01] is 1,000 and the amount in box [02] is 1,200, box [08] will be entered as 1,000 and box [09] as 200.

If you choose to offset contributions from previous settlement periods, the maximum possible amount will be entered, which will be the amount in box 02.

DEPOSIT

If your settlement shows a positive balance, fill in the box with the amount of the payment. If you make the payment by direct debit, fill in the International Bank Account Number (IBAN) for the debit. The amount will match the one in box 05.

RETURN

If you choose to request a refund, the entire balance will be credited to you, which must include the total amount in box 02.

Declarants registered in the monthly return registry : If the result of the self-assessment (box 05) is negative, you may request a refund of the balance in your favor, stating the International Bank Account Code (IBAN), Bank or Savings Bank and office where you want the refund to be paid, as well as the amount of the refund.

Other declarants : If the result of the last self-assessment of the year is negative and you wish to request a refund of the balance in your favour at the end of the year, you must state the account number, Bank or Savings Bank and office where you wish the refund to be paid, as well as the amount of the refund.

WITHOUT ACTIVITY

If no contributions have been accrued or borne during the period referred to in this declaration, mark this box with an “X”.