Since November 1, certain VAT models are modified such as: form 322 (monthly self-assessment, individual model), 347 (annual declaration of transactions with third parties), 303 (self-assessment) and 390 (annual declaration-summary).
Below, we better detail all these changes.
VAT models: modification
Since 1 November 2018, a series of modifications have been introduced in the VAT models. As a main novelty, it highlights the modification of the deadline for filing form 347 to establish it indefinitely, in the month of February. This change will apply, for the first time, in the informative declarations for 2018.
In addition, the following formal and technical amendments are introduced:
Models 303 and 322
In relation to the Immediate Provision of Information,and in order to clarify who are the taxable persons obliged to report their volume of transactions in the declaration-settlement corresponding to the last settlement period of each calendar year, the previously existing box is replaced by two to be completed:
- The first by those exempted from the obligation to submit the annual return-summary.
- And the second by those who, being exonerated, must record the volume of operations.
Likewise, both models are adapted to include, expressly, the amount of unusual deliveries of investment gold.
These modifications are applicable,for the first time, for the models corresponding to the last settlement period of 2018.
Model 390
- It is established that the performance of activities for which there is no obligation to submit periodic self-assessments,does not affect the exemption from presenting this model.
- The box in the section identifying data “Does the self-assessment of the last period correspond to the general regime of the group of entities?”is deleted.
- The non-current rates are eliminated and a box is created for the inclusion, where appropriate, of the deductible fees by virtue of an administrative resolution or final judgment with non-current rates.
- A check box is created to enter the outstanding compensation contributions at the end of the year.
- And unusual deliveries of investment gold are expressly included.
These amendments apply,for the first time, in the information statements for 2018.
New information declaration management system
In addition, the mode of transmission of information is adapted to the new system planned for 2018 (Transmission of large volumes of information with online validation –TGVI-).
The purpose is to process as quickly as possible the information derived from the different informative statements presented, with the greatest reliability and the minimum validation errors.
Amendment of OM HAP/2194/2013
<< OM HAP/2194/2013 valid until 31 October > > 2018
Article 17. Procedure for the electronic filing of information returns online
1. The procedure for the electronic filing of information returns on the Internet shall be as follows:
a) The taxpayer or, where appropriate, the presenter, will communicate with the Tax Agency’s Electronic Office on the Internet and select the model to be transmitted.
(b) It shall then transmit the corresponding declaration using any of the systems provided for in 12. a) 1stof this Order.
If the presenter is a person or entity authorized to file returns on behalf of third parties, it will be necessary to make the presentation through the system described in article 12. a)1st of this Order, using its own recognized electronic certificate.
However, except in the cases indicated in article 13. 1 of this Order in which the presentation based on recognized electronic certificates is mandatory, the electronic presentation by Internet of the informative declaration may also be carried out in the manner described in article 12. a) 2nd of this Order or, by sending an SMS message in the event of the annual declaration-summary of value added tax, form 390, and the annual declaration of operations with third parties, form 347, or form 190 Withholdings and income on account of the Income Tax of Individuals. Income from work and economic activities, prizes and certain capital gains and income imputations. Annual summary», corresponding the last two to entities to which Law 49/1960, of 21 July, on horizontal property applies.
c) If the tax return is accepted, the Tax Agency will return on the screen the type 1 registration data contained in the annex to the respective approval orders of the models, validated with a secure verification code of 16 characters, in addition to the date and time of presentation.
d) In the event that the presentation was rejected, a message with the description of the errors detected will be displayed on the screen, and they must be corrected.
e) The taxpayer, or where appropriate, the presenter must keepthe accepted return with the corresponding secure verification code.
(f) Subsequentto the receipt of the transmitted file and for the purposeof that the information is processed and incorporated into the information from the Tax Agency correctly, the Department of Tax Informatics of the Tax Agency will carry out a validation process of data supplied from electronic form, in which will verify that the characteristics of the information conforms to the established specifications of agreement with the physical and logical designs described in the Annex tothe respective orders of approval of the informative models.
(g) Once this process has been carried out, in theservice of consultation and modification of informative declarations in the Electronic Office of the Tax Agency, the taxpayer will be offered the individualized information of the errors detected in the declarations so that he can proceed to his correction. In if the defects found have not been remedied, the obligor may be required to, within 10 days, counted from the day following that of the notification of the requirement, correct the defects of which it suffers. After that period without having attended the requirement, if anomalies persist that prevent the Tax Administration from knowing the data, will be taken, where appropriate, for not fulfilling the corresponding obligation and will proceed to the file without further processing.
<< OM HAC/1148/2018 effective 1 November > > 2018
Article 17. Procedure for the electronic filing of information returns online
1.The procedure for the electronic filing of information returns via the Internet shall be as follows:
a) The taxpayer or, where appropriate, the presenter, will communicate with the Tax Agency’s Electronic Office on the Internet and select the model to be transmitted.
(b) It shall then transmit the relevant declaration using any of the systems provided for in Article(a) 1. ºof this Order.
If the presenter is a person or entity authorized to file returns on behalf of third parties, it will be necessary to make the filing using the system described in Article 12. (a) 1. º of this Order, using its own recognized electronic certificate.
However, except in the cases referred to in Article 13. 1 of this Order in which the filing based on recognized electronic certificates is mandatory, the electronic presentation by Internet of the informative declaration may also be carried out in the manner described in Article 12. (a) 2. º of this Order or, by sending an SMS message in the event of the annual declaration-summary of value added tax, form 390, and the annual declaration of operations with third parties, form 347, or form 190 “Withholdings and income on account of personal income tax. Income from work and economic activities, prizes and certain capital gains and income imputations. Annual summary”, corresponding the last two to entities to which Law 49/1960, of July 21, on horizontal property applies.
c) If the tax return is accepted, the Tax Agency will return on the screen the type 1 registration data contained in the annex to the respective approval orders of the models, validated with a secure verification code of 16 characters, in addition to the date and time of presentation.
d) In the event that the presentation was rejected, a message with the description of the errors detected will be displayed on the screen, and they must be corrected.
e) In theevent that there are records validated correctly and others for which there has been a reason for rejection,the declaration is not considered presented, and the presenter of the same must perform one of the following actions:
- Proceed to the presentation of the correct records, having to correct the errors detected with respect to the rest of the records. The presentation of the correct records shall have the effects provided for in point (c) above. Once the erroneous records have been corrected, it must proceed to the presentation of the corresponding supplementary declaration, in the terms provided for in the order for the approval of the model in question.
- Correct the errors detected, re-presenting the declaration in a comprehensive manner, so that, if the records submitted are correctly validated, the declaration would be accepted, producing the effects mentioned in point (c) above.
Once the presentation has been made without formal errors, the correction of the detected content errors can be carried out through the consultation and modification service of informative declarations in the Electronic Office of the Tax Agency.
f) Thetaxpayer, or where appropriate, the presenter must keep the accepted return with the corresponding secure verification code.
Amendment of OM EHA/2012/2008
<< OM EHA/2012/2008 valid until 31 October > > 2018
Article 10. Deadline for submission of form 347
The presentation of the annual declaration of operations with third parties, form 347, will be made during the period between the 1th and the 31rd of the month of January of each year, in relation to operations carried out during the previous calendar year, without prejudice to Article 17. 2 of order HAP/2194/2013, of 22 November, which regulates the procedures and general conditions for the presentation of certain self-assessments, informative declarations, census declarations, communications and refund requests, of a tax nature.
<< OM HAC/1148/2018 effective 1 November > > 2018
Article 10. Deadline for submission of form 347
The presentation of the annual declaration of operations with third parties, form 347, will be made during the month of February of each year in relation to the operations carried out during the previous calendar year, without prejudice to the provisions of Article 17. 2 of order HAP/2194/2013, of 22 November, which regulates the procedures and general conditions for the presentation of certain self-assessments, informative declarations, census declarations, communications and refund requests, of a tax nature.
Amendment of OM EHA/3111/2009
<< OM EHA/3111/2009 valid until 31 October > > 2018
Article 1. Approval of form 390
1. Form 390 “Annual Declaration-summary of Value Added Tax”, which appears as Annex Vto this order, is approved.
The identification number to be included in this model shall be a sequential number, the first three digits of which shall correspond to the code 390.
(…)
3. Notwithstanding the foregoing, in accordance with the authorization conferred in paragraphs 1 and 7 of Article 71 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992, of 29 December, the following taxable persons are excluded from the obligation to submit the Annual Value Added Tax Return-summary:
a) Taxable persons obliged to submit periodic self-assessments, with a quarterly settlement period that, taxed only in common territory, carry out exclusively the following activities:
- Activities taxed under the simplified value added tax regime,
- and/or leasing activity of urban real estate.
b) Taxable persons who keep the record books through the Electronic Office of the State Tax Administration Agency in accordance with the provisions of Article 62. 6 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992, of 29 December.
In both cases, the exemption from submitting the annual Value Added Tax Return-summary will not proceed in the event that there is no obligation to submit the self-assessment corresponding to the last settlement period of the year.
<< OM HAC/1148/2018 effective 1 November > > 2018
Article 1. Approval of form 390
1.Form 390 “Annual Declaration-summary of Value Added Tax”, which appears as Annex Ito this order, is approved.
The identification number to be included in this model shall be a sequential number, the first three digits of which shall correspond to the code 390.
(…)
3. Notwithstanding the foregoing, in accordance with the authorization conferred in paragraphs 1 and 7 of Article 71 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992, of 29 December, the following taxable persons are excluded from the obligation to submit the Annual Value Added Tax Return-summary:
a) Taxable persons obliged to submit periodic self-assessments, with a quarterly settlement period that, taxed only in common territory, carry out exclusively the following activities:
- Activities taxed under the simplified value added tax regime,
- and/or leasing activity of urban real estate.
The exclusion of the obligation to submit the annual value added tax return-summary provided for in this point (a) shall be maintained in the event that taxable persons also carry out activities for which there is no obligation to submit periodic self-assessments.
b) Taxable persons who keep the record books through the Electronic Office of the State Tax Administration Agency in accordance with the provisions of Article 62. 6 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992, of 29 December.
In both cases, the exemption from submitting the annual Value Added Tax Return-summary will not proceed in the event that there is no obligation to submit the self-assessment corresponding to the last settlement period of the year.
New system for transmitting information to the Tax Agency
In the next campaign of informative declarations 2018 (to be presented from 1-1-2019) the way in which the information is sent will be modified, by replacing the current system of TGVI (Transmission of Large Volumes of Information) by the new online TGVI.
With this new system, information is transmitted and validated simultaneously, so failed logs are not supported.
For this reason, the Tax Agency recommends accessing the tax identification help service available on the Tax Agency’s website to achieve a correct identification of taxpayers, and avoid problems and errors in the registers.
This service has recently been improved, to assist the declarant in the identification and verification of the registration in the census of the AEAT of natural persons. If the identification data are similar to those existing in said census, the name and surnames are returned as they appear in it.
The identification query can be carried out both individually and massively with respect to a relationship of people.
Completion of the Declaration of form 347
The data to be included in the declaration are (RGGI art.34):
1.Identification data (surnames and first name, or business name or full name, in case of entities) and NIF of the declarant and of the persons or entities included in the declaration, as well as the tax domicile of the declarant. Where appropriate, the NIF/VAT attributed to the employer or professional with whom the transaction is carried out by the Member State of establishment must be included.
2.The total amount in euro of the transactions carried out with each person or entity in the calendar year to which the declaration relates.
The following operations must be declared separately:
- 1. Leases of business premises: they must be recorded separately from other operations carried out between the same parties. This separate identification is without prejudice to including the transaction in the total individualized amount of the operations carried out with the same person or entity, if its total amount exceeds 3,005.06 euros. The lessor must enter the cadastral references and the necessary data for the location of the leased properties.
- 2. Amounts to be received in consideration for transfers of property,carried out or to be carried out, which constitute supplies subject to VAT: they must be shown separately from other transactions carried out between the same parties.
- 3. Insurance undertakings: they must record insurance operations separately from other operations, according to the amount of the premiums or consideration received and the indemnities or benefits paid in the course of their insurance business. This separate identification is without prejudice to including the transaction in the total individualized amount of the operations carried out with the same person or entity, if its total amount exceeds 3,005.06 euros.
- 4. Travel agencies:they must separately record certain services (including the transport of passengers and their luggage) in whose hiring they act as mediators in the name and on behalf of others collected in the Rgto Fac disp.adic.4ª.
- 5. The collection on behalf of third parties of professional fees or rights derived from intellectual, industrial, author or other property on behalf of their partners, associates or collegiate made by companies, associations, professional associations or other entities that perform collection functions.
- 6. Amounts exceeding 6,000 euros that have been received in cash from each person or entity related to the declaration.
- 7. Special cash criterion regime: transactions to which this regime applies must be recorded separately from other transactions carried out between the same parties. The criteria to be taken into account for including these transactions in the declarations are as follows:
- at the time when they have accrued in accordance with the general accrual rule of the LIVA art.75, as if the special regime had not applied to such operations;
- at the time when the total or partial accrual of the same occurs in accordance with the criteria contained in the LIVA art.163 terdeciesfor the corresponding amounts.
- 8. Investment of the taxable person: the transactions in which the taxable person is the recipient in accordance with the provisions of LIVA art.84.Uno.2.º must be recorded separately from other transactions carried out between the same parties.
- 9. Transactions exempt from VAT because they are goods linked to or intended to be linked to the warehousing procedure other than customs: they must be recorded separately from other transactions carried out between the same parties.
If you have any questions about all these VAT modifications, you can contact our advisors, in any of our offices in Madrid,so that we can help you solve it as soon as possible.
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