Instructions
VAT
Group of organisations. Added model
Monthly self-assessment
HELP - PRESENTATION 353
Model 353 Instructions
REQUIRED TO DECLARE IN FORM 353:
Form 353 will be presented by whoever is considered the dominant entity of the group of entities according to the provisions of article 163 quinquies.Two of Law 37/1992, of December 28, on Value Added Tax, and it will include the results of the individual self-assessments of the respective settlement 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 corresponding to the month of December will be presented from January 1 to January 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, including that of the dominant entity, have been submitted.
However, in the event that any of said individual self-assessments have not been submitted within the period established for this purpose, the group's aggregate self-assessment may be submitted, without prejudice to the actions that may apply, if applicable, due to the lack of submission of said individual self-assessment.
Declaration "to be entered"
The declaration will be "to be entered" if the result of the settlement (box 05) is positive and the deposit is actually made.
Declaration "with request for return"
The declaration will be "with a refund request" if the result of the settlement (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). .
Declaration "to be compensated"
The declaration will be "to be offset" if the result of the settlement (box 05) is negative and no refund is requested.
Declaration "zero result"
The declaration will be "zero result" when the result of the settlement is zero.
“No activity” declaration
The declaration will be "without 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.
Likewise, you must check the corresponding box regarding the following situations, which must be identical in all the 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 mark, if applicable, that it is a Group whose taxation must be regulated in accordance with regional regulations.
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.
GROUP ENTITIES THAT PAY TAXES UNDER THE SPECIAL REGIME
The following data will be recorded from the self-assessment form 322 of the same period of the dominant Entity (declarant):
-
Tax Code (NIF)
-
Result (box 68 of model 322). The declared amount in the aforementioned box will be entered. If “No activity” has been declared in said model, it will be set to “0” (zero).
-
Receipt number of model 322.
Likewise, the following data will be recorded individually from the respective self-assessments model 322 of the same period of all the dependent entities covered by this special regime:
-
NIF of the dependent entity.
- Result (box 68 of model 322). The declared amount in the aforementioned box will be entered. If “No activity” has been declared in said model, it will be set to “0” (zero).
-
% participation at the end of the period. The percentage of participation, direct or indirect, that the dominant entity maintained in the capital of the dependent entity at the end of the declared liquidation period will be recorded.
-
Receipt number of model 322.
SETTLEMENT
01 Total result (sum of the results of entities) : The result of adding the amounts declared in the column “Result (box 68 mod. 322)” will be entered with the corresponding sign.
02 Pending installments to be offset from previous periods . The amount of the contributions to be compensated from previous periods will be recorded with a positive sign. If the taxpayer pays taxes jointly to several Administrations, he or she will enter in this box exclusively the balance to be compensated corresponding to the State Administration.
08 Fees to be offset from previous periods applied in this period . The amount of the contributions to be compensated from previous periods that are applied in the period subject to self-assessment will be stated with a positive sign.
09 Fees to be offset from previous periods pending for subsequent periods. The amount of the contributions to be compensated from previous periods pending application at the end of the period subject to the self-assessment will be recorded, with a positive sign, because they have not been applied therein. The amount in this box must be equal to the difference between the amount entered in box 02 and the amount entered in box 08.
In no case will the amount of the installments 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 the result of the indicated operation in this box, with the corresponding sign.
04 To deduct: Exclusively in the case of a complementary declaration, to determine the amount to be entered in box 05, the result of the last declaration presented for this same concept, corresponding to the same fiscal year and period, will be recorded, but only if the previous declaration has a deposit has been made or the refund corresponding to it has been received.
05 Settlement result . 05 = 03 - 04: Enter the result of the indicated operation in this box, with the corresponding sign.
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. In this case, the 13-digit receipt number of the previous self-assessment will also be recorded in this section. If more than one declaration has been previously submitted, the identification number of the last one will be recorded.
Important: 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 amount to be paid, or a negative amount, to be offset in subsequent self-assessments, or to be returned, lower than the previously determined amount.
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 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 complementary self-assessment, all the data referred to in the boxes of form 353 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.
COMPENSATION
If the result in box 05 is negative, you can enter the amount to be compensated in box 06.
The result of the self-assessment cannot be TO COMPENSATE, if box 08 is completed, that is, if pending compensation 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, 1,000 will be entered in box [08] and 200 in box [09].
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, complete the box with the amount of the deposit. If you make the deposit by debiting an account, complete the International Bank Account Code (IBAN) for debiting. The amount will coincide with that appearing in box 05.
RETURN
If you choose to request a refund, the entire balance will be recorded in your favor, which must include the total amount in box 02.
Declarants registered in the monthly refund register : If the result of the self-assessment (box 05) is negative, you may request a refund of the balance in your favor, and you will record the International Bank Account Code (IBAN), Bank or Savings Bank and office where you wish the refund to be paid, as well as the amount of it.
Rest of filers : If in the last self-assessment of the year the result is negative and you wish to request a refund of the balance in your favor at the end of the year, you will state the number of the account, Bank or Savings Bank and office where you wish the refund to be paid, as well as the amount of it.
WITHOUT ACTIVITY
If no fees have been accrued or borne during the period referred to in this declaration, mark this box with an “X”.