Information and declaration of operations with the new types of VAT equivalence surcharge

With effect from January 1, 2023, the sixteenth Additional Provision of Royal Decree-Law 1/2023, of January 10, on urgent measures regarding incentives for employment contracts and improvement of the social protection of artists, establishes that the type of equivalence surcharge applicable to the Value Added Tax to the operations referred to in section 2 of article 1 and the fourth paragraph of section 1 of article 72 of Royal Decree-Law 20/2022, of 27 December, of measures to respond to the economic and social consequences of the War in Ukraine and to support the reconstruction of the island of La Palma and other situations of vulnerability, will be 0.62 percent , resulting in application during the validity of said precepts.

This new type of equivalence surcharge, together with the 0 percent equivalence surcharge, will be technically implemented as follows:

1. Form 303.  

   In order to enable the declaration of operations taxed with the new types of equivalence surcharge, for self-assessments corresponding to 2023, the technical specifications of model 303 are modified so that:

   • The tax bases and fees corresponding to the operations taxed with the equivalence surcharge rate of 0.62% will be included in boxes 16 and 18 of form 303.

   • The tax bases and fees corresponding to the operations taxed with the 0% equivalence surcharge rate will be included in boxes 16 and 18 of form 303.

   • In the event that in the same self-assessment operations must be included simultaneously at the equivalence surcharge rates of 0%, 0.5% and 0.62%, the sum of the BI corresponding to all types, in box 18 of model 303 the sum of the quotas corresponding to all types and in box 17 of model 303 the type to which a greater quota corresponds will be indicated.

2. Form 322.

   In order to enable the declaration of operations taxed with the new types of equivalence surcharge, for the self-assessments corresponding to 2023, the technical specifications of the models 322 are modified so that:

   • In the boxes reserved for “Equivalence surcharge” the taxable bases will be recorded, if applicable, at the rates of 0%, 0.5%, 0.62%, 1.4%, 5.2% and 1 .75%, the applicable rate and the resulting fees.

   • If the use of boxes is essential to declare simultaneously for more than four types of surcharge, the operations at the rates of 0%, 0.5% and 0.62% will be entered in a single Taxable base and tax base box. Quota, respectively, and in the box for the Type, the one to which the highest quota corresponds will be recorded.

3. Immediate Supply of Information (SII).

   In order to allow reporting of invoices that document operations taxed with the new types of equivalence surcharge, the validations of the record books of invoices issued and received maintained through the Electronic Office (SII) will be modified, admitting the surcharge types of the 0% and 0.62% if the Operation date ≥ January 1, 2023 (with the time limits provided for each of the surcharge types).

   In the coming days, a new version of the validations document "Validations and Errors Document" will be published in the "Technical Information" section of the "SII - Immediate Supply of VAT Information" portal. These validations will be implemented on January 16.

   In the event that an invoice has been issued with a surcharge of 0.625%, regardless of the corresponding corrective invoice (issued by substitution or due to differences), a single billing record may be sent with the surcharge rate of 0.62%. .