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Product Updates 416, 415, and 414: Model 303 enhanced for VAT returns 2017/2018 (Spanish legislation)

To comply with the latest legal requirements, the model 303 of the VAT return functionality has been enhanced to support the new specifications in the VAT return submissions. This new implementation is effective from January 1, 2018 onwards.

For annual VAT returns, the Include: Annual VAT return check box must be selected for the relevant fields to be displayed and included in the submissions. This option can be enabled by accessing the Finance ➔ VAT/Statistics ➔ Value added tax menu path, and then selecting the Identification tab.

Note that the check box will only be enabled for selection when the option 4T or 12 is selected at Periodo.

The following enhancements, which are also applicable for the submission of VAT returns of the previous financial years, have been made to support the requirements of the VAT return submission:

Annual tab

In the Annual tab, the Exonerado de presenter el modelo 390 y con volume de operaciones cero field has been renamed to Exonerados de la Declaración-resumen anual del IVA, modelo 390: Volumen de operaciones (art. 121 LIVA). In addition, the option None has been removed from the drop-down box, and the available options are now Yes and No.

Under the Operaciones realizadas en el ejercicio section, the following enhancements have been made:

1. Box [80]: The calculation for the total amount of this box has been changed and is applicable for the data view of the year 2017 and onwards. For previous years, the old calculation will be used.
2. Box [82]: Editing has been disabled for this box. This box is used to display the value of the VAT returns that are reported before year 2017.
3. Box [93]: The Entregas intracomunitarias exentas box has been added.
4. Box [94]: The Exportaciones y otras operaciones exentas con derecho a deducción box has been added.
5. Box [87]: Editing has been disabled for this box. This box is used to display the value of the VAT returns that are reported before year 2017.
6. Box [95]: The Operaciones en régimen especial de la agricultura, ganadería y pesca box has been added.
7. Box [96]: The Operaciones realizadas por sujetos pasivos acogidos al régimen especial del recargo de equivalencia box has been added.
8. Box [97]: The Operaciones en Régimen especial de bienes usados, objetos de arte, antigüedades y objetos de colección box has been added.
9. Box [98]: The Operaciones en régimen especial de Agencias de Viajes box has been added.
10. Box [79]: The Entregas de bienes inmuebles y operaciones financieras no habituales box has been added.
11. Box [99]: The Entregas de bienes de inversión box has been added.
12. Box [88]: The calculation for the total amount of this box has been changed.

Note: The green labels indicate the existing boxes that have been adjusted, whereas the yellow labels indicate the new boxes that have been added.

The new boxes are available for the submission of new annual VAT returns and will be disabled for finalized VAT returns.

VAT boxes tab

In the VAT boxes tab, the length for box [65] has been changed from 9 to 5, and it now supports up to three digits with two decimal places.

Additional tab

In the Additional tab, a new section called Información de la tributación por razón de territorio has been added with additional boxes, which are listed as follows:

• Álava – box [89]
• Guipuzcoa – box [90]
• Vizcaya – box [91]
• Navarra – box [92]

The section and boxes are available for the submission of new annual VAT returns and will be disabled for finalized VAT returns.

Prorata tab

The Prorata tab has been added and the fields in this tab will be available for the submission of the annual VAT returns. This tab allows you to provide additional information on the activity codes, pro-rate types, as well as amounts.

Reg. Deducc. Diferenc. tab

The Reg. Deducc. Diferenc. tab has been added and the fields in this tab will be available for the submission of the annual VAT returns. This tab allows you to provide additional information on the tax bases and deductible fees.

Identification tab

In the Identification tab, two new fields have been added, as displayed in the following screen:

The following are the descriptions of the fields: 

• Sujeto pasivo que tributa exclusivamente a una Administración tributaria Foral con IVA a la importación liquidado por la Aduana pendiente de ingreso – The check box at this field will be enabled when the reporting year of the VAT return period is “2018”, and the period is “02” and onwards.
• ¿Ha llevado voluntariamente los Libros registro del IVA a través de la Sede electrónica de la AEAT durante el ejercicio? – The check box at this field will be enabled when the reporting year of the VAT return period is “2018”, and the period is “02” and onwards.