11. New Model 379

Order HFP /1415/2023, of December 28, approves model 379 to make possible the presentation of the new information declaration on cross-border payments to payment service providers whose Member State of origin or host is the Kingdom of Spain.

The content of this declaration is included in article 62 ter of the VAT Regulation and is detailed in the annex of the approved order. In general, it will include: the identification of the payment service provider, the identification and location of the beneficiary of the payment, details of the payment and, where applicable, of the return of the payment, as well as the Member State of origin of the payment or return.

This information statement is in XML format and is filed quarterly.

The filing deadline for cross-border payments made in each calendar quarter is the month following that quarter.

The first declaration will be submitted in April 2024.

You can consult the particularities of this new model in Chapter 9 of this Manual.