PAGE 5. Value Added Tax
A) Information obligations.
In this section, in box 501, you must indicate whether the declarant exclusively carries out non-taxable or exempt operations that do not require the submission of a periodic self-assessment (Articles 20 and 26 of Law VAT).
B) Start of activity.
The commencement of an activity is understood not only as the delivery of goods and provision of services within the scope of a business or professional activity, but also as the acquisition of goods or services with the intention, confirmed by objective elements, of using them to carry out activities of a business or professional nature.
In this section, the start of business and professional activities will be reported when the delivery of goods or provision of services is to or with the acquisition of goods or services (box 502).
It will also be communicated by checking, in this case box 504, when the start occurs through the acquisition or importation of goods and services with the intention, confirmed by objective elements, of using them to carry out activities of a business or professional nature. In this case, when deliveries of goods or provision of services begin, this situation must be reported through this form by checking box 508.
If the start of an activity is carried out by a businessman or professional who has been carrying out other activities of the same nature and this new activity constitutes a differentiated sector, box 506 must be checked if the start is due to the acquisition of goods and services intended for the development of the new activity, leaving the start of the delivery of goods and provision of services specific to the activity for a later time. In this case, as in the previous paragraph, at the time when the deliveries of goods or provision of services begin, this situation must be communicated through this form by checking box 508.
C) Applicable regimes.
The regime applicable to each of the economic activities carried out by the taxpayer of VATwill be indicated, identifying them in accordance with the regulations and classification of the Tax on Economic Activities or activity code.
The applicable VAT regimes shown in the simplified model 03 6 are:
- General
- Special regime for equivalence surcharge
- Special regime for agriculture, livestock and fishing
- Simplified special regime
- Special regime of the cash criterion
To correctly complete this section, you must use as many additional sheets as activities carried out by the declarant, belonging to the same VAT regime.
E) Deductions.
In this section, in addition to proposing, where appropriate, the provisional deduction percentage for the purposes of article 111. two of the VAT Law, the option for the special apportionment may be exercised in cases of starting business or professional activities, distinguishing, where appropriate, by different sectors of activity and identifying each activity according to the corresponding Code of the National Classification of Economic Activities ( CNAE ).