New regulations for 2023

Informative note on the new types of VAT equivalence surcharge

de medidas urgentes en materia de incentivos a la contratación laboral y mejora de la protección social de las personas artistas.(BOE, 11-enero-2023)

With effect from January 1, 2023, the sixteenth Additional Provision of Royal Decree-Law 1/2023, of January 10, on urgent measures regarding incentives for employment contracts and improvement of the social protection of artists, establishes that the type of equivalence surcharge applicable to the Value Added Tax to the operations referred to in section 2 of article 1 and the fourth paragraph of section 1 of article 72 of Royal Decree-Law 20/2022, of 27 December, of measures to respond to the economic and social consequences of the War in Ukraine and to support the reconstruction of the island of La Palma and other situations of vulnerability, will be 0.62 percent, resulting in application during the validity period. of said precepts.

This new type of equivalence surcharge, together with the 0 percent equivalence surcharge, will be technically implemented as follows:

1. Form 303

   In order to enable the declaration of operations taxed with the new types of equivalence surcharge, for self-assessments corresponding to 2023, the technical specifications of model 303 are modified so that:

   • Boxes 16 and 18 of Form 303 must include the tax bases and rates corresponding to transactions taxed at the equivalent surcharge rate of 0.62%.

   • The tax bases and fees corresponding to the operations taxed with the 0% equivalence surcharge rate will be included in boxes 16 and 18 of form 303.

   • In the event that operations at the equivalence surcharge rates of 0%, 0.5% and 0.62% must be included simultaneously in the same self-assessment, the sum of the will be included in box 16 of form 303. BI ##1##corresponding to all types, in box 18 of model 303 the sum of the quotas corresponding to all types and in box 17 of model 303 the type to which a greater quota corresponds will be indicated.

2. Form 322

   In order to enable the declaration of operations taxed with the new types of equivalence surcharge, for self-assessments corresponding to 2023, the technical specifications of forms 322 are modified so that:

   • In the boxes reserved for “Equivalence surcharge” the taxable bases taxed, where applicable, at the rates of 0%, 0.5%, 0.62%, 1.4%, 5.2% and 1.75%, the applicable rate and the resulting quotas will be recorded.

   • If it is essential to use boxes to declare more than four types of surcharge simultaneously, operations at rates of 0%, 0.5% and 0.62% will be recorded in a single box for Taxable Base and Rate, respectively, and the box for Rate will record the one corresponding to the highest rate.

3. Immediate supply of information

   In order to allow reporting of invoices that document operations taxed with the new types of equivalence surcharge, the validations of the record books of invoices issued and received maintained through the Electronic Office will be modified ( SII ), admitting the surcharge rates of 0% and 0.62% if the Operation date ≥ January 1, 2023 (with the time limits provided for each of the rates surcharge).

   In the coming days, a new version of the validations document "Validations and errors document" will be published in the "Technical Information" section of the "SII - Immediate Supply of VAT Information" portal. . These validations will be implemented on January 16th.

   In the event that an invoice has been issued with a surcharge of 0.625%, regardless of the corrective invoice that applies (issued due to replacement or differences), a single billing record may be sent with the surcharge rate of 0.62%.