Order HAC/1148/2018, of October 18, establishes it and, in addition, introduces modifications to models 303, 322 and 390

As reported a few days ago, the Ministry of Finance has reversed its claim to bring forward to January the deadline for submitting the annual declaration of operations with third parties.

So, in the BOE of October 31, Order HAC/1148/2018, of October 18, has been published, by which Order EHA/3434/2007, of November 23, is modified, which approves forms 322 of monthly self-assessment, individual model, and 353 of monthly self-assessment, aggregate model, and model 039 of communication of data, corresponding to the special regime of the group of entities in the Value Added Tax; Order EHA/3012/2008, of October 20, which approves model 347 of the annual declaration of operations with third parties, as well as the physical and logical designs and the place, form and deadline for presentation; Order EHA/3786/2008, of December 29, approving model 303 Value Added Tax, self-assessment, Order EHA/3111/2009, of November 5, approving model 390 declaration-annual summary of the Value Added Tax, and annex I of Order EHA/1274/2007, of April 26, is modified, which approves the 036 forms of census declaration of registration, modification and deregistration in the census of entrepreneurs, professionals and retainers and 037 simplified census declaration of registration, modification and cancellation in the census of entrepreneurs, professionals and retainers, and Order HAP/2194/2013, of November 22.

First of all, the following modifications are introduced in the 303 and 322 models:

In order to clarify the taxpayers who must report their volume of operations In the statement-settlement corresponding to the last settlement period, the box «Is there an annual volume of operations (art. 121 LIVA)?», is replaced by two others, the first to be completed by those exempt from the obligation to submit the statement -annual summary and the second for those who, being exempt, must record their volume of operations. This modification affects models 303 and 322.

In relation to the trading volume, boxes 79 of the models are modified, to expressly include in them, the amount of unusual deliveries of investment gold.

With respect to model 390 the following modifications are introduced:

It is established that carrying out activities for which there is no obligation to submit periodic self-assessments will not affect the exemption from submitting the model.

In the identification data section, the box "Does the self-assessment of the last period correspond to the special regime of the group of entities?" is eliminated.

In the breakdown of the deductible VAT, the non-current rates are eliminated and a box is created in which the deductible amounts by virtue of administrative resolution or final judgment with non-current rates will be included, if applicable.

In the settlement results section, a box is created to record the installments pending compensation at the end of the year.

In the breakdown of the volume of operations, unusual deliveries of investment gold are expressly included in box 106.

With regard to model 347, the filing period regulated in article 10 of Order EHA/3012/2008, of October 20, is modified to establish the indefinite period for filing model 347 in the month of February .

Finally, Order HAP/2194/2013, of November 22, is modified, which regulates the procedures and general conditions for the presentation of certain self-assessments, informative declarations, census declarations, communications and refund requests, of a nature tax, to adapt it to the new information return management system planned for 2018 (Transmission of Large Volumes of Information with online validation).

The new system enables the online validation of declarations with a large volume of information, unifying the treatment of informative declarations. In this way, when there are erroneous and other correct records from the online validation of the information to be submitted, the system makes it possible to submit the latter, and the obligated party must proceed to correct the erroneous records, subsequently submitting an additional complementary statement.

Finally, note that this order that we are reviewing will enter into force on November 1, 2018 and will be applicable for the first time for the presentation of self-assessments of Value Added Tax, models 303 and 322, corresponding to the last liquidation period. of 2018 and of the informative declarations, models 390 and 347, corresponding to 2018.

Source: CEF

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