Filing of periodic self-assessments. Model 369

The declaration of VAT will be made by electronically submitting model 369 of "Periodic declaration-settlement of the special regimes applicable to taxable persons who provide services to persons who do not have the status of taxable persons or who carry out distance sales of goods or certain national deliveries of goods.

Until the new special regimes are incorporated into the Economic Agreement with the Autonomous Community of the Basque Country and the Economic Agreement with the Autonomous Community of Navarre, form 369 shall be filed at the E-Office of the State Tax Administration Agency.

The presentation must be made by:

• Businessmen or professionals not established in the Community and who are registered in Spain under the Regime outside the Union .

  They must file a declaration for each calendar quarter .

• Businessmen or professionals registered in Spain under the Union Regime.

  They must file a declaration for each calendar quarter .

• Businessmen or professionals registered in the Import Regime , or where appropriate, intermediaries acting on their behalf.

  They must file a declaration for each calendar month .

Intermediaries must submit a declaration for each calendar month and for each businessperson or professional on whose behalf they act.

The deadline for submitting form 369 is the calendar month following the end of the period to which the declaration refers , and as long as the taxpayer is registered under this special regime, he/she is obliged to submit it regardless of whether, during the declaration period, deliveries of goods or provision of services covered by the regimes have been made.

No. If you choose to apply the corresponding one-stop shop regime, Form 369 must declare all deliveries and/or services provided by the taxpayer to which the regime in question applies.

No. Form 369 only includes fees for VAT accrued, not fees incurred in the activity covered by the single window regime.

To obtain the refund of VAT borne in the consumer States, the procedure for refunding VAT of not established must necessarily be used if the businessman or professional is not required to register for VAT purposes in the State of consumption as a result of operations other than those under the window regime:

• For entrepreneurs or professionals established in the Spanish territory of application of VAT , submitting in Spain the corresponding request for refund of VAT of non-established persons addressed to the Consumption/return status in question (form 360), in accordance with the provisions of Directive 2008/9/EC.

• For entrepreneurs or professionals not established in Spain or in the rest of the Community, in accordance with the provisions of Council Directive 86/560/EEC of 17 November. The application must be submitted directly to the Member State where the contributions were incurred. Such a State shall not require reciprocity of treatment or the appointment of a tax representative.

  If the fees have been borne in Spain, they must be requested using form 361.

It must be taken into account that if operations other than those under the special regime are carried out in the Member State where the quotas are borne, which determine the obligation to register and submit declarations-settlements for VAT in said Member State, the contributions paid will be deducted from said declarations.

To make an additional payment for a previously submitted return-settlement with a result to be paid and for which the full payment has not been made, the procedure to follow will be as follows:

1. The businessperson, professional, intermediary or, where applicable, the presenter will connect to the Electronic Office of the Tax Agency and will access the additional payment procedure for a previously submitted declaration.

   Once this selection has been made, indicate the registration number in Spain of the declaration that you wish to pay and complete the requested data to make the payment.

2. Payment will then be made.

If a VAT declaration has already been submitted for a tax period beginning on or after July 1, 2021, and any of the declared amounts must be modified either upwards or downwards , the corrections must be made in a VAT declaration (form 369) corresponding to a subsequent settlement period, within a period of three years from the date on which the initial declaration should have been submitted. .

The VAT due on supplies declared in a VAT declaration for a Member State of consumption and possible corrections to the declaration(s) ) of the previous VAT declaration(s) made in that VAT declaration for that same Member State of consumption offset each other.

If, as a result of these corrections, the resulting balance for a given Member State of consumption is negative (less than zero), this amount shall not be offset against any existing debt with other different Member States of consumption. It will be the affected consumer State that decides on the admissibility of the requested refund and, where appropriate, carries it out.

The part of the VAT declaration that refers to supplies made in the declaration period in question cannot be negative.

The balance of VAT due for a consumption Member State may be negative, as a consequence of the corrections for that consumption MS, however, negative balances of a consumption MS do not reduce the balance to enter the Member State of identification which therefore cannot be negative.

If the Single Window VAT return has not been submitted by the end of the month following the tax period, the Member State of identification shall electronically issue a return reminder on the 10th day following the date expiration.

Any subsequent reminders and measures taken to assess and collect VAT are the responsibility of the consumer Member State concerned.

Notwithstanding any reminders issued by the Member State(s) of consumption, the taxable person may still submit the declaration to the Member State of identification during the three years following the date on which the declaration should have been submitted. If the taxable person submits the declaration after this date, he must submit it directly to the relevant Member State(s) of consumption.

If the taxable person/intermediary does not make the payment or does not make the payment in full, the Member State of identification shall send a reminder electronically on the tenth day following the day on which the payment was due.

If the taxable person/intermediary still does not pay after the ID EM payment reminder, subsequent reminders and measures taken to collect VAT will be the responsibility of the consumer Member State. If the Member State of consumption sends a reminder, the taxable person/intermediary can no longer pay the outstanding VAT to the Member State of identification, but must pay it directly to the Member State of consumption.

The imposition of penalties, surcharges and interest resulting from late payment falls outside the single-window system and is the responsibility of the Member State of consumption, which shall apply its internal rules and procedures.